Revenue Statistics in Latin America and the Caribbean

Abstract

Revenue Statistics in Latin America and the Caribbean 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). It provides 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 and the Caribbean enables meaningful cross-country comparisons about tax levels and structures not only between LAC economies, but also between them and their industrialised peers. Due to an extended coverage of Caribbean countries, the title has evolved from Revenue Statistics in Latin America to Revenue Statistics in Latin America and the Caribbean.