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, IDB and the OECD, provides comparable data from 1990 to 2013 on tax levels and tax structures for Argentina, Barbados, Bolivia, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Jamaica, Mexico, Nicaragua, 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 the OECD methodology to Latin American and Caribbean countries enables comparisons about tax levels and tax structures on a consistent basis, both among themselves and between them and OECD economies.

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 and the Caribbean has been released on 10 March 2015 in Santiago, Chile.

Table of contents

Foreword and Acknowledgements

Executive Summary

Part I. Tax Revenue Trends 1990-2013

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

 

Special Feature S1: Features of fiscal pressure in Latin America and the Caribbean

Special Feature S2: Fiscal revenues from non-renewable natural resources in Latin America

 

Part II. Tax Levels and Tax Structures, 1990-2013

A. Comparative Tables, 1990-2013
B. Comparative charts

Part III. Country Tables, 1990-2013 – Tax revenues

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

Annex A

The OECD classification of taxes and 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 1990-2013

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 S1.1. Features of social security systems in LAC

Table S2.1. Fiscal instruments considered within the framework of fiscal revenues from
non-renewable natural resources

 

Part II. Tax Levels and Tax Structures, 1990-2013

Table 1. Total tax revenue as percentage of GDP
Table 2. Tax revenue of main headings as percentage of GDP, 2013
Table 3. Tax revenue of main headings as percentage of total taxation, 2013
Table 4. Taxes on income and profits (1000) as percentage of GDP
Table 5. Taxes on income and profits (1000) as percentage of total taxation
Table 6. Social security contributions (2000) as percentage of GDP
Table 7. Social security contributions (2000) as percentage of total taxation
Table 8. Taxes on property (4000) as percentage of GDP
Table 9. Taxes on property (4000) as percentage of total taxation

Press release

Press release 10/03/2015

How to obtain this publication

Readers can access the full version of Revenue Statistics in Latin America and the Caribbean 1990-2013 Edition as follows:

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

Revenue Statistics in Latin America and the Caribbean 1990-2013 on the OECD Centre for Tax Policy and Administration