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Revenue Statistics in Latin America 2012

image of Revenue Statistics in Latin America 2012

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.  This edition's special feature covers taxation and small and medium enterprises in Latin America.

English, French

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Acknowledgements

Revenue Statistics in Latin America has been jointly produced by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Centre of Tax Administrations (CIAT). The staff from these organisations with responsibility for producing the publication were: Bárbara Castelletti, Daniel Adshead and Juan Vázquez Zamora of the OECD Development Centre under the supervision of Director Mario Pezzini; Maurice Nettley of the OECD Centre for Tax Policy and Administration under the supervision of Director Pascal Saint-Amans; Andrea Podestá and Leandro Cabello from the Economic Development Division of UN-ECLAC, under the supervision of Director Juan Alberto Fuentes; and Julio López from the CIAT, under the supervision of its Tax Studies and Research Director, Miguel Pecho.

English, French

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