This report provides a comprehensive tax policy assessment of Costa Rica’s current tax system as well as tax policy reform recommendations.

This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessment

This report investigates how tax structures can best be designed to support GDP per capita growth.

Costa Rica has achieved strong levels of well-being. However, many institutional obstacles are hampering more robust growth and the spreading of its gains more

In July 2020, the Investment Committee recommended to Council to invite Uruguay to become the 50th adherent to the OECD Declaration on International Investment