ISBN: 978-92-64-18074-1

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.

 

The report provides an overview of the main taxation trends in Latin America. It examines changes in both the level and the composition of taxation plus the attribution of tax collection by sub-level of government between 1990 and 2010.

 

Table of contents

Foreword

Acknowledgements

Part I. Tax Revenue Trends 1990-2010

A. Tax ratios
B. Tax structures
C. Taxes by level of government
D. Comparative charts
References

Special Feature: Taxation and SMEs in Latin America

Part 1. The importance of SMEs in Latin America and the relationship between taxation, SMEs and informality
Part 2. Simplified tax regimes existing for small taxpayers in Latin America

Notes
References

Part II. Tax Levels and Tax Structures, 1990-2010

A. Comparative Tables, 1990-2010
B. Comparative charts

Part III. Country Tables, 1990-2010 – Tax revenues

Part IV. Tax Revenues by Sub-Sectors of General Government

Annex A

The OECD Classification of Taxes
The OECD Interpretative Guide
A. Coverage
B. Basis of reporting
C. General classification criteria
D. Commentaries on items of the list
E. Conciliation with National Accounts
F. Memorandum item on the financing of social security benefits
G. Memorandum item on identifiable taxes paid by government
H. Relation of OECD classification of taxes to national accounting systems
I.  Relation of OECD classification of taxes to the International Monetary Fund (GFS) system
J. Comparison of the OECD classification of taxes with other international classifications
K. Attribution of tax revenues by sub-sectors of general government

Notes

How to obtain this publication

 

Readers can access the full version of Revenue Statistics in Latin America 1990-2010 Edition as follows:

For more information, please contact dev.contact@oecd.org and ctp.contact@oecd.org.

Revenue Statistics in Latin America 1990-2010 on the OECD Centre for Tax Policy and Administration  website

Country notes for Revenue Statistics in Latin America 1990-2010