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.