-
Revenue Statistics in Latin America and the Caribbean 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), the Inter- American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB). It presents detailed, internationally comparable data on tax revenues for 24 Latin American and Caribbean economies, two of which are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics database, which has become an essential reference source for OECD member countries. Comparisons are also made with the average tax indicators for OECD economies.
-
Revenue Statistics in Latin America and the Caribbean provides internationally comparable data on tax levels and tax structures for 24 Latin American and Caribbean (LAC) countries: Argentina, the Bahamas, Barbados, Belize, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, the Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Jamaica, Mexico, Nicaragua, Panama, Paraguay, Peru, Uruguay, Trinidad and Tobago, and Venezuela. This data allows policy makers to assess tax levels and structures across LAC and OECD economies to inform policy reforms and promote public sector transparency and accountability.
-
-
-
-
-
-
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.
-