The Comprehensive Tax Index
Taxes, in their various forms, shape the behavior of economic agents—individuals and businesses—by influencing decisions related to consumption, savings, investment, and capital accumulation. The Comprehensive Tax Index analyzes key dimensions of tax systems across Latin America, offering a structured assessment based on two core principles: competitiveness and neutrality.
2025 Annual Study
2024 Annual Study
The Comprehensive Tax Index
Taxes, in their countless forms, influence the behavior of economic agents—individuals and businesses—by affecting consumption, savings, investment, and capital accumulation decisions. The Comprehensive Tax Index evaluates more than 40 variables across 18 Latin American countries. It aims to shed light on the current landscape of Latin American tax systems based on two fundamental criteria: competitiveness and neutrality.