Foreword

Abstract

Revenue Statistics in Latin America and the Caribbean 2021 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 United Nations Economic Commission for Latin America and the Caribbean (UN-ECLAC), the Inter-American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB), with the support of the European Union Regional Facility for Development in Transition for Latin America and the Caribbean. It presents detailed, internationally comparable data on tax revenues for 27 Latin American and Caribbean (LAC) economies, three of which are OECD members. On 15 May 2020, the OECD Council invited Costa Rica to become a member. At the time of preparation of this publication, the deposit of Costa Rica’s instrument of accession to the OECD Convention was pending and therefore Costa Rica does not appear in the list of OECD members and is not included in the OECD averages reported.