Revenue Statistics in Latin America and the Caribbean 2016
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Revenue Statistics in Latin America and the Caribbean 2016

The Revenue Statistics in Latin America and the Caribbean publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB). It compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Latin American and Caribbean countries enables comparisons about tax levels and tax structures on a consistent basis, both among themselves and between OECD and OECD economies.

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Tax revenues by sub-sectors of general government You do not have access to this content

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Author(s):
OECD

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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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