Revenue Statistics in Latin America 2014

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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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Executive summary

Tax revenues as a proportion of national incomes are rising in Latin American countries but they are still lower than in most OECD countries. In the group of 18 Latin American and Caribbean (LAC) countries covered by the Report the average tax to GDP ratio increased to 20.7% in 2012 compared with 20.1% in 2011 and 19.3% in 2010. Between 1990 and 2012, this average rose more quickly than the OECD equivalent. However it is still well below the corresponding OECD figure of 34.6%.

English, Spanish

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