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date: 25 June 2018

Abstract and Keywords

The second section of this chapter provides a comparative analysis of OECD and Latin American fiscal magnitudes. The third and fourth sections stress this development dimension of fiscal policies, focusing in particular on the Latin American context. The last section formulates some conclusions and policy proposals. The chapter suggests that democracy puts fiscal policy at the heart of the relationship between citizens and the state. Fiscal policy will continue to be a major development issue for Latin America, as it is in OECD countries, posing one of the main challenges for the region. Latin America is the most unequal region of the world. Governments cannot ignore the challenges of fighting poverty and inequality while promoting stable and sustainable economic growth and development.

Keywords: Latin America, OECD, fiscal system, democracy, sustainable economic growth, inequality

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