The OECD Centre for Tax Policy and Administration and the OECD Development Centre are collaborating on a project to explore solutions for better financing of social protection through general taxation, social contributions and the contribution of the informal sector in low- and middle-income countries. This report is part of this project, funded by the Swedish International Development Cooperation Agency (Sida).
The report was written jointly by Sabine Laudage Teles and Gioia de Melo, tax economists at the OECD Centre for Tax Policy and Administration, and Johan van der Ploeg, development economist at the OECD Development Centre, and led by Gioia de Melo under the supervision and guidance provided by Bert Brys, Head of the Country Tax Policy Unit at the Tax Policy and Statistics Division of the OECD Centre for Tax Policy and Administration. At the OECD Centre for Tax Policy and Administration, the report was prepared under the leadership of the Director, Manal Corwin, the Deputy Director, Ben Dickinson and the Head of the Tax Policy and Statistics Division, Kurt Van Dender. At the OECD Development Centre, the report was produced under the supervision of the Director, Ragnheiður Elín Árnadóttir, the Head of the Inclusive Development and Partnerships Division, Bathylle Missika, and the Head of the Social Cohesion Unit, Alexandre Kolev.
The analysis in this report is based on discussions with national stakeholders and partners in Paraguay, notably during the project team’s mission to Asunción in May 2025. The report also benefitted from written and oral comments by national stakeholders and partners raised during online presentations of the preliminary results in October 2025 as well as other bilateral meetings.