Revenue Statistics in Latin America

ISSN :
2310-922X (online)
ISSN :
2310-9211 (print)
DOI :
10.1787/2310922x
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Revenue Statistics in Latin America is a joint publication by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Centre of Tax Administrations (CIAT). Its provides internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to LAC countries Revenue Statistics in Latin America enables meaningful cross-country comparisons about tax levels and structures not only between LAC economies, but also between them and their industrialised peers.

 
Revenue Statistics in Latin America 2012

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English/French
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Author(s):
OECD, ECLAC, CIAT
Publication Date :
13 Nov 2012
Pages :
204
ISBN :
9789264183889 (PDF) ; 9789264180741 (print)
DOI :
10.1787/9789264183889-en-fr

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Revenue Statistics in Latin America is a joint publication by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Centre of Tax Administrations (CIAT). Its aim is to provide internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to LAC countries Revenue Statistics in Latin America enables meaningful cross-country comparisons about tax levels and structures not only between LAC economies, but also between them and their industrialised peers.  This edition's special feature covers taxation and small and medium enterprises in Latin America.

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  • Click to Access:  Foreword
    La publicación Estadísticas tributarias en América Latina ha sido elaborada conjuntamente por el Centro de Política y Administración Tributaria de la OCDE, el Centro de Desarrollo de la OCDE, la Comisión Económica de las Naciones Unidas para América Latina y el Caribe (CEPAL) y el Centro Interamericano de Administraciones Tributarias (CIAT). Esta publicación presenta datos detallados comparables a escala internacional sobre los ingresos tributarios de 15 economías latinoamericanas, 2 de las cuales son miembros de la OCDE. Su enfoque se basa en la metodología consagrada de la base de datos Revenue Statistics de la OCDE (OCDE, 2012), que se ha convertido en un referente esencial para los países miembros de la OCDE. Se presentan también comparaciones con la media de la OCDE y con dos países en particular: España y Portugal.
  • Click to Access:  Acknowledgements
    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, Daniel Adshead and Juan Vázquez Zamora 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 Pascal Saint-Amans; Andrea Podestá and Leandro Cabello from the Economic Development Division of UN-ECLAC, under the supervision of Director Juan Alberto Fuentes; and Julio López from the CIAT, under the supervision of its Tax Studies and Research Director, Miguel Pecho.
  • Click to Access:  Tax Revenue Trends 1990-2010
  • Click to Access:  Special feature - Taxation and SMES in Latin America
    This special feature considers taxation and small and medium enterprises (SMEs) in Latin America. It is made up of two parts. Part 1 introduces the importance of SMEs in economic growth, the challenges faced in defining, classifying, and taxing them, and the fiscal instruments being developed to better integrate them into the tax system. Part 2 explores the variety of simplified tax regimes in use throughout Latin America.
  • Click to Access:  Tax Levels and Tax Structures, 1990-2010
  • Click to Access:  Country Tables, 1990-2010 – Tax Revenues
  • Click to Access:  Tax Revenues by Sub-sectors of General Government
    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.
  • Click to Access:  The OECD Classification of Taxes and Interpretative Guide
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