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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 25 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 is an essential reference source for OECD member countries. Comparisons are also made with the average tax indicators for OECD economies.
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Revenue Statistics in Latin America and the Caribbean provides internationally comparable data on tax levels and tax structures for 25 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, Guyana, Honduras, Jamaica, Mexico, Nicaragua, Panama, Paraguay, Peru, Trinidad and Tobago, Uruguay and Venezuela.
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The tax-to-GDP ratio reflects the collection of taxation revenue by governments to finance public goods and services and to invest in infrastructure. Raising revenue through taxes is important to ensure a country’s economic development (OECD, 2014). Taxation provides a predictable and sustainable source of government revenue, in contrast with development assistance and volatile non-tax revenues generated by commodities.
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