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Revenue Statistics in Latin America and the Caribbean 2023

This report compiles comparable tax revenue statistics over the period 1990-2021 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 (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. 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).

Published on May 16, 2023 Latest available edition in: Spanish

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TABLE OF CONTENTS

Foreword
Executive Summary
Tax revenue trends, 1990-2021
Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean
Tax expenditures in Latin America and the Caribbean
Tax levels and tax structures, 1990-2021
Country tables, 1990-2021 – Tax revenues
Tax revenues by sub-sectors of general government
The OECD classification of taxes and interpretative guide
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