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Revenue Statistics in Latin America and the Caribbean 2021

This report compiles comparable tax revenue statistics over the period 1990-2019 for 27 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 2021 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.

Published on April 22, 2021

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TABLE OF CONTENTS

Foreword
Executive summary
Tax revenue trends, 1990-2019
Special Feature: Fiscal policy responses to the COVID-19 crisis in Latin America
Special Feature: Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean
Tax levels and tax structures, 1990-2019
Country tables, 1990-2019 – Tax revenues
Tax revenues by sub-sectors of general government
The OECD classification of taxes and interpretative guide
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