Tax Justice In Latin America: A Call For Gender-sensitive Tax Reforms In The Face Of Austerity And Inequalities

Latin America is facing significant challenges in its tax system, exacerbated by increased austerity measures resulting from debt burdens. This has highlighted the relevance of taxation in a region burdened by regressive and inequitable tax regimes. In response to these challenges, Latin America has taken steps to engage in international discussions on global tax reform. The establishment of the Regional Platform for Tax Cooperation in Latin America and the Caribbean in 2023 signifies a proactive approach towards identifying common positions and advocating for reforms from a Latin American perspective. In addition to these efforts, a new regime for international tax governance under the auspices of the United Nations could facilitate the development of a more inclusive and effective international tax architecture and deliver ambitious policy reform measures. However, more concerted efforts are needed to address the root causes of tax inequity. 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 . . o recommendations to address these issues and create a tax system that prioritises and advances women’s rights.