Latin America Healthcare System Overview: A comparative analysis of fiscal space in healthcare

In this study we set out to fulfil three objectives: first, to study the need to broaden the fiscal space in healthcare financing for the Latin American region and have selected 10 countries for this purpose (Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico, Panama, Peru and Uruguay). Whether countries in the region possess, can leverage, or can enhance fiscal space to increase health spending depends on various aspects of a country’s health system and their economic circumstances. Second, to identify existing and potential taxes to support the enhancement of fiscal space without endangering fiscal sustainability. Within the report’s analysis and comparison of fiscal space for healthcare in the ten Latin American countries, there is particular focus on the use of indirect taxes (specifically VAT and harmful products from a public health perspective and, in particular, taxes on alcohol and tobacco) as a mechanism to generate further financial resources for healthcare. And, third, to provide benchmark conclusions that could support country-specific public policies, whether there is potential to increase the fiscal space, and how potential additional resources could be used