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Revenue Statistics in Latin America is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter- American Centre of Tax Administrations (CIAT). It presents detailed, internationally comparable data on tax revenues for 12 Latin American economies, 2 of which are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics database (OECD, 2011), which has become an essential reference source for OECD member countries.
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Revenue Statistics in Latin America has been jointly produced by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Centre of Tax Administrations (CIAT). The staff from these organisations with responsibility for producing the publication were: Bárbara Castelletti and Hamlet Gutiérrez of the OECD Development Centre under the supervision of Director Mario Pezzini; Maurice Nettley of the OECD Centre for Tax Policy and Administration under the supervision of Director Jeffrey Owens; Andrea Podestá and Leandro Cabello from the Economic Development Division of UN-ECLAC, under the supervision of Juan Pablo Jiménez; and Miguel Pecho from the CIAT, under the supervision of its Studies and Training Directorate, Raquel Ayala and the Executive Secretary Marcio Verdi.
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Revenues of both the Latin American and the OECD countries have been attributed to the different levels of government according to the revised guidelines set out in to the final version of the 2008 System of National Accounts (SNA). Under this, revenues are generally attributed to the level of government that exercises the authority to impose the tax or has the final discretion to set and vary the tax rate.
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