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Revenue Statistics in Latin America: (Complete Edition ‐ ISBN 9789264110540)


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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.

  ‐ Foreword

  ‐ Acknowledgements

  ‐ Tax Revenue Trends 1990‐2009

  ‐ Tax Levels and Tax Structures, 1990‐2009

  ‐ Country Tables, 1990‐2009 ‐ Tax Revenues

  ‐ Tax Revenues by Sub‐Sectors of General Government

  ‐ Annex A The OECD Classification of Taxes and Interpretative Guide
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Document Type: Review Article

Publication date: December 1, 2011

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