Juan Carlos Gómez Sabaini (“Bebe”), who passed away in March 2021, left an indelible mark on the study and practice of tax policy in Latin America and the Caribbean. Over the course of his career, he worked as a researcher, professor and policymaker in his native Argentina and served as a staff member of the Organization of American States (OAS) and a consultant to the Inter-American Development Bank (IDB), the International Monetary Fund (IMF) and the Economic Commission for Latin America and  the Caribbean (ECLAC), among other institutions. At ECLAC, he made a great contribution to the analysis of tax policy issues and challenges and their impact on equity, both in his publications and in his involvement in regional fiscal policy seminars. His ideas played an incalculable part in improving tax policy in the region and he provided extensive and invaluable training to new generations of taxation experts, through whom his legacy will endure. He will be remembered for his great humanity and commitment to social justice, his openness to points of view other than his own and his tireless encouragement of those around him.