Descripción
A critical aspect of tax policy in Latin America is its impact on women and marginalised communities. Austerity measures often disproportionately affect these groups, exacerbating inequalities and undermining their fundamental rights. Therefore, fiscal policies must acknowledge and address the disparate impact on vulnerable populations, particularly black women.
The policy brief provides an overview of Latin America’s tax systems, recent reforms, and the impact of austerity measures and regressive fiscal policies on women’s human rights. It examines Latin America’s role in the global tax system, highlighting the effects of corporate and wealthy individual tax abuse. It also discusses the region’s cooperation in global efforts for a more inclusive international tax framework under the United Nations. Specific harmful policies within regional tax systems are identified, followed by recommendations to address these issues and create a tax system that prioritises and advances women’s rights.
T20 POLICY BRIEF
Published on September 26, 2024
