Revenue Statistics in Latin America
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Revenue Statistics in Latin America

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.

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Publication Date :
15 Dec 2011
DOI :
10.1787/9789264110540-en-fr
 
Chapter
 

Annex A The OECD Classification of Taxes and Interpretative Guide You do not have access to this content

English/French
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/revenue-statistics-in-latin-america/annex-a-the-oecd-classification-of-taxes-and-interpretative-guide_9789264110540-7-en-fr
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Author(s):
OECD
Pages :
109–166
DOI :
10.1787/9789264110540-7-en-fr