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Revenue Statistics in Latin America and the Caribbean 2018

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Published on March 27, 2018

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Revenue Statistics in Latin America and the Caribbean 2018 compiles comparable tax revenue statistics for 25 Latin American and Caribbean economies, the majority of which are not OECD member countries. The publication is based on 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 countries in Latin America and the Caribbean enables comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with OECD member countries. 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 (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

TABLE OF CONTENTS

Foreword
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Executive summary
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Tax revenue trends, 1990-2016
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Special feature. Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean
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Special feature. Income tax in Latin America
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Tax levels and tax structures, 1990-2016
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Country tables, 1990-2016 – Tax revenues
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Tax revenues by sub-sectors of general government
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Annex A. The OECD Classification of Taxes and Interpretative Guide
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Press release

 

Brochure:

An overview of the main taxation trends from 1990 to 2016 in 25 Latin American and Caribbean economies, including Guyana for the first time.

Revenue Statistics in Latin America and the Caribbean / Estadísticas tributarias en América Latina y el Caribe

rs-lac-web-brochure-cover-2018-english    rs-lac-web-brochure-cover-2018-spanish

 

 

INDICATORS AND DATA

 

 

Global Revenue Statistics Database infographic

The Global Revenue Statistics Database

The Global Revenue Statistics Database provides detailed comparable tax revenue data for African, Asian and Pacific, Latin American and the Caribbean and OECD countries from 1990 onwards. The database provides the largest source of comparable tax revenue data, which are produced in partnership with participating countries and regional partners. 

The following documents are also available:

  • A technical paper on the construction of the database: its coverage, sources, strengths and limitations.
  • A high level overview of the features of the Global Revenue Statistics Database with key findings on the tax-to-GDP ratios and tax structures.
  • A more in-depth analysis of the data reporting on Domestic revenue mobilisation: A new database on tax levels and structures in 80 countries (Taxation Working Paper)

 

global revenue statistics database spanish

La base de datos global de estadísticas tributarias

La base de datos global de estadísticas tributarias completa proporciona datos comparables en materia de recaudación fiscal de países de África, Asia, América Latina y el Caribe (ALC) y de la OCDE, desde 1990 en adelante. La base de datos representa la mayor fuente de datos estadísticos comparables sobre ingresos fiscales, producida en colaboración con los países y los socios regionales.

Los siguientes documentos también están disponibles

  • Leer el documento técnico sobre la creación de la base de datos: su alcance, fuentes, fortalezas y limitaciones.
  • Visión global de alto nivel sobre las características de la base de datos global de estadísticas tributarias y de los principales hallazgos relativos a los recaudos tributarios como proporción del PIB y a la estructura impositiva.
  • Un análisis más profundo sobre los datos proporcionados sobre la movilización de la financiación interna: una nueva base de datos sobre la recaudación tributaria y la estructura impositiva en 80 países (documento de trabajo sobre tributación).