Revenue Statistics in Latin America and the Caribbean

English, French
ISSN: 
2410-4736 (online)
ISSN: 
2410-4728 (print)
DOI: 
10.1787/24104736
Hide / Show Abstract

Revenue Statistics in Latin America and the Caribbean 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). It 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 and the Caribbean enables meaningful cross-country comparisons about tax levels and structures not only between LAC economies, but also between them and their industrialised peers. Due to an extended coverage of Caribbean countries, the title has evolved from Revenue Statistics in Latin America to Revenue Statistics in Latin America and the Caribbean.

 
Revenue Statistics in Latin America and the Caribbean 2017

Latest Edition

Revenue Statistics in Latin America and the Caribbean 2017 You or your institution have access to this content

English, French
Click to Access: 
    http://oecd.metastore.ingenta.com/content/2317053e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/revenue-statistics-in-latin-america-and-the-caribbean-2017_rev_lat_car-2017-en-fr
  • READ
Author(s):
OECD, CIAT, IDB, ECLAC
23 Mar 2017
Pages:
300
ISBN:
9789264272927 (PDF) ;9789264272897(print)
DOI: 
10.1787/rev_lat_car-2017-en-fr

Hide / Show Abstract

The Revenue Statistics in Latin America and the Caribbean publication 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 Latin American and Caribbean economies and between OECD and Latin American and Caribbean economies. This 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).

Special features:

  • Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean
  • Tax revenue and tax autonomy of sub-national governments in Latin America
loader image

Expand / Collapse Hide / Show all Abstracts Table of Contents

  • Mark Click to Access
  • Foreword and Acknowledgements

    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.                                                         

  • Executive summary

    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.                                                          

  • Tax Revenue Trends, 1990-2015
  • Special feature - Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean
  • Special feature - Tax revenue and tax autonomy of sub-national governments in Latin America
  • Tax levels and tax structures, 1990-2015
  • Country tables, 1990-2015 - Tax revenues
  • 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.                                                             

  • The OECD Interpretative Guide
  • Add to Marked List
 
Visit the OECD web site