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Revenue Statistics in Latin America 2014

image of Revenue Statistics in Latin America 2014

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.

English, French

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Foreword

Revenue Statistics in Latin America 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) and the Inter- American Centre of Tax Administrations (CIAT). It presents detailed, internationally comparable data on tax revenues for 18 Latin American economies, 2 of which are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics database (OECD, 2013), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies.

English, French

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