Revenue Statistics in Latin America is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter‐ American Centre of Tax Administrations (CIAT). It presents detailed, internationally comparable data on tax revenues for 12 Latin American economies, 2 of which are OECD members. Its approach is based on the well‐established methodology of the OECD Revenue Statistics database (OECD, 2011), which has become an essential reference source for OECD member countries.
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Document Type: Review Article
Publication date: December 1, 2011