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Reports


  • 25-May-2020

    English

    Decentralisation and inter-governmental relations in the housing sector

    Based on a survey, this paper presents new data on the decentralisation of the housing system and co-ordination mechanisms across levels of government, focusing on the provision of social housing. Decision-making in social housing tends to be more devolved to sub-national actors, as compared to other key public services. Policy decision making tends to be more centralised, while sub-national governments and housing providers have more control over decisions regarding the inputs, outputs and monitoring of social housing. Governments globally have implemented a mix of housing policy interventions. Demand side interventions include tax allowances and subsidies to facilitate the purchase of a home or the provision of social housing in the rental market to those in need. Interventions to influence the supply of housing are generally aimed at housing developers or sub-national governments, to stimulate housing construction. There are a number of policy tools readily available to sub-national governments to improve housing outcomes, including the implementation and reform of taxes on immovable property and the relaxation of restrictive land use regulations.
  • 7-May-2020

    English, PDF, 269kb

    Revenue Statistics LAC: Key findings for Saint Lucia

    Saint Lucia's tax-to-GDP ratio in 2018 (20.0%) was below the LAC average (23.1%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 3.1 percentage points and below the OECD average (34.3%).

  • 7-May-2020

    English, PDF, 269kb

    Revenue Statistics LAC: Key findings for Paraguay

    Paraguay's tax-to-GDP ratio in 2018 (14.0%) was below the LAC average (23.1%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 9.1 percentage points and below the OECD average (34.3%).

  • 7-May-2020

    English, PDF, 346kb

    Revenue Statistics LAC: Key findings for Chile

    Chile's tax-to-GDP ratio in 2018 (21.1%) was below the LAC average (23.1%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 2.0 percentage points and below the OECD average (34.3%).

  • 7-May-2020

    Spanish, PDF, 283kb

    Estadísticas-tributarias-ALC: principales resultados para Uruguay

    La recaudación tributaria sobre PIB de Uruguay en 2018 (29.2%) estuvo por encima del promedio de ALC (23.1%)¹ en la publicación de este año de las Estadísticas tributarias en América Latina y el Caribe en 6.1 puntos porcentuales y por debajo del promedio de la OCDE (34.3%).

  • 7-May-2020

    Spanish, PDF, 283kb

    Estadísticas-tributarias-ALC: principales resultados para Guatemala

    La recaudación tributaria sobre PIB de Guatemala en 2018 (12.1%) estuvo por debajo del promedio de ALC (23.1%)¹ en la publicación de este año de las Estadísticas tributarias en América Latina y el Caribe en 10.9 puntos porcentuales y por debajo del promedio de la OCDE (34.3%).

  • 7-May-2020

    Spanish, PDF, 373kb

    Estadísticas-tributarias-ALC: principales resultados para Paraguay

    La recaudación tributaria sobre PIB de Paraguay en 2018 (14.0%) estuvo por debajo del promedio de ALC (23.1%)¹ en la publicación de este año de las Estadísticas tributarias en América Latina y el Caribe en 9.1 puntos porcentuales y por debajo del promedio de la OCDE (34.3%).

  • 7-May-2020

    English, PDF, 269kb

    Revenue Statistics LAC: Key findings for Honduras

    Honduras's tax-to-GDP ratio in 2018 (22.3%) was below the LAC average (23.1%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 0.8 percentage points and below the OECD average (34.3%).

  • 7-May-2020

    English, PDF, 346kb

    Revenue Statistics LAC: Key findings for Panama

    Panama's tax-to-GDP ratio in 2018 (14.6%) was below the LAC average (23.1%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 8.5 percentage points and below the OECD average (34.3%).

  • 7-May-2020

    English

    Revenue Statistics in Latin America and the Caribbean 2020

    This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 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 (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2020 edition is 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.
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