6. Tax revenues by sub-sectors of general government

Revenues of Latin American, Caribbean and OECD countries have been attributed to the different levels of government according to the revised guidelines set out in 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

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2021.

Figures referring to 1991-99, 2001-04, 2006-09, 2011-14 and 2016-20 in Tables 6.1 to 6.27 have been omitted because of lack of space. Full time series can be accessed Complete series are, however, available on line at https://doi.org/10.1787/data-00641-en.