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Fiscal Panorama of Latin America and the Caribbean 2019

Tax Policies for Resource Mobilization in the Framework of the 2030 Agenda for Sustainable Development

  • Author: UN, ECLAC
  • Publication date: April 2019
  • Page count: 120
  • Language(s) in this book: English
  • Sales number: 19.II.G.11

Available Formats

ISBN: 9789211220179

About the product

This report examines the role of tax policy as a tool for driving progress towards achievement of the Sustainable Development Goals. One way to strengthen collection is to address the challenges of taxing the rapidly growing digital economy. Tax policy can also be used to shift production and consumption patterns to encourage decarbonization of the economy and support improvements in public health. The report analyses the constraints on domestic resource mobilization caused by fiscal incentives and how, effectively geared towards investment, these incentives could instead foster sustainable and inclusive development.