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 |
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Acknowledgements |
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Executive summary |
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Tax Revenue Trends 1990-2012 |
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Tax Levels and Tax Structures, 1990-2012 |
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Country Tables, 1990-2012 – Tax revenues |
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Tax Revenues by Sub-sectors of General Government |
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The OECD Classification of Taxes and Interpretative Guide |
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