A strong set of comparative data is key to facilitating fiscal policy dialogue and the assessment of alternative fiscal reforms. The statistical work presented in this website aims to provide internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries to help with the task of fiscal policy makers.

The publication Revenue Statistics in Latin America, resulting from the collaboration of CIAT, ECLAC and the OECD, provides comparable data from 1990 to 2012 on tax levels and tax structures for Argentina, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Mexico, Panama, Paraguay, Peru, Uruguay and Venezuela, as well as data at the sub-national government level. It follows the model of the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending this OECD methodology to LAC countries enables meaningful cross-country comparisons of tax levels and structures not only among LAC economies, but also, for the first time, between them and their industrialised peers.

Revenue Statistics in Latin America is part of a more comprehensive programme (the LAC Fiscal Initiative), which fosters fiscal policy dialogue in the LAC region aiming to improve its taxation and public expenditure policies to support economic growth and income redistribution. More information about this programme can be found at www.oecd.org/tax/lacfiscal.

A new updated version of Revenue Statistics in Latin America has been released on 20 January 2014 in Santiago, Chile.

Table of contents

Foreword

Acknowledgements

Executive Summary

Part I. Tax Revenue Trends 1990-2012

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

Special Feature: Fiscal Revenues from non-renewable natural resources in Latin America

Part II. Tax Levels and Tax Structures, 1990-2012

A. Comparative Tables, 1990-2012
B. Comparative charts

Part III. Country Tables, 1990-2012 – 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.  The OECD classification of taxes and 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
L. Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes

Notes

Selected tables

Please find below some selected tables illustrating the main statistical material of the report:

Part I. Tax Revenue Trends 1990-2012

Table A. Total tax revenue as percentage of GDP
Table B. Value added taxes as percentage of GDP
Table C. Tax structures in a group of Latin American countries
Table D. Attribution of tax revenues to sub-sectors of general government as percentage of total tax revenue

Table S.1. Selected fiscal regimes related to the exploitation of non-renewable commodities in Latin America

Part II. Tax Levels and Tax Structures, 1990-2012

Table 1. Total tax revenue as percentage of GDP
Table 2A-2B. Tax revenue of main headings as percentage of GDP and total taxation
Table 3A-3B. Taxes on income and profits (1000) as percentage of GDP and total taxation
Table 4A-4B. Social security contributions (2000) as percentage of GDP and total taxation
Table 5A-5B. Taxes on property (4000) as percentage of GDP and total taxation
Table 6A-6B-11. Taxes on goods and services (5000) as percentage of GDP and total taxation
Table 7A-7B. Taxes on general consumption (5110) as percentage of GDP and total taxation
Table 8A-8B. Taxes on specific goods and services (5120) as percentage of GDP and total taxation
Table 9. Gross domestic product for tax reporting years at market prices, in billions of national currency units

Press release

Press release 20/01/2014

 

How to obtain this publication

Readers can access the full version of Revenue Statistics in Latin America 1990-2012 Edition as follows:

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

Revenue Statistics in Latin America 1990-2012 on the OECD Centre for Tax Policy and Administration  website