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.                                                         