Tax Incentives in Latin America: The Case of Guatemala

  • Mauricio Garita
Chapter
Part of the Latin American Political Economy book series (LAPE)

Abstract

Since their inception tax incentives have been subject to intensive debate in fiscal policy. Their use is based on the argument that they drive investment and growth, facilitate the creation of jobs and ultimately, secure a better quality of life for individuals. A contrasting argument suggests that tax incentives are costly, compromise the tax burden and diminish the role of the state. Based on this debate, this chapter analyzes tax incentives in Guatemala during the last two decades. Using secondary sources and comparing the case of Guatemala to other Latin-American countries, the chapter traces how tax incentives were established and reproduced and demonstrates their negative effect impact on the tax system.

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Copyright information

© The Author(s) 2018

Authors and Affiliations

  • Mauricio Garita
    • 1
  1. 1.Instituto Centroamericano de Estudios FiscalesCiudad de GuatemalaGuatemala

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