This report compiles comparable tax revenue statistics over the period 1990-2017 for
25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database,
it applies the OECD methodology to countries in Latin America and the Caribbean to
enable comparison of tax levels and tax structures on a consistent basis, both among
the economies of the region and with other economies. This publication is jointly
undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development
Centre, the Inter-American Center of Tax Administrations, the Economic Commission
for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank.
The 2019 edition is the first to be produced with the support of the EU Regional Facility
for Development in Transition for Latin America and the Caribbean, which results from
joint work led by the European Union, the OECD and its Development Centre, and ECLAC.