Revenue Statistics in Latin America and the Caribbean 2018

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Revenue Statistics in Latin America and the Caribbean 2018 compiles comparable tax revenue statistics for 25 Latin American and Caribbean economies, the majority of which are not OECD member countries. The publication is based on the OECD Revenue Statistics database, which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to countries in Latin America and the Caribbean enables comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with OECD member countries. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

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Tax revenue trends, 1990-2016

The tax-to-GDP ratio reflects the collection of taxation revenue by governments to finance public goods and services and to invest in infrastructure. Raising revenue through taxes is important to ensure a country’s economic development (OECD, 2014). Taxation provides a predictable and sustainable source of government revenue, in contrast with development assistance and volatile non-tax revenues generated by commodities.

English, Spanish

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