Revenue Statistics in Latin America and the Caribbean 2019

The report "Revenue Statistics in Latin America and the Caribbean 1990-2017" provides comprehensive, internationally comparable data on tax revenues for 25 Latin American and Caribbean economies, including two OECD member countries. This is the first edition to receive support from the European Union's Regional Facility for Development in Transition for Latin America and the Caribbean. The data spans the period from 1990 to 2017.

Key points:

1. Methodology: The report uses the OECD Revenue Statistics database methodology, ensuring consistency when comparing tax levels and structures within the region and with other economies. Taxes are defined as compulsory, unrequited payments to general government, with benefits typically not proportional to payments.

2. Classification: Taxes are categorized into specific headings based on their base, such as income, profits, capital gains, payroll, property, goods and services, and other taxes, as well as compulsory social security contributions.

3. Comparisons: The OECD methodology allows for comparisons of tax systems not only within the Latin American and Caribbean region but also with OECD countries. There are slight differences in methodology compared to approaches used by organizations like ECLAC, CIAT, and IDB.

4. Support: This report is a joint effort between the OECD Centre for Tax Policy and Administration, the OECD Development Centre, ECLAC, CIAT, IDB, and for the first time, the European Union Regional Facility for Development in Transition for Latin America and the Caribbean.

5. Accessibility: The publication is available online on the OECD iLibrary, where readers can find additional information and related resources.

6. Availability: The publication is available in both print and digital formats, and includes ISBN numbers for both.

7. Copyright Notice: The report acknowledges that while the translation and usage guidelines are accurate, the OECD does not guarantee the precision of translations and will not be held responsible for consequences of misuse or interpretation.

8. Use Permissions: The publication allows for copying, downloading, printing, and inclusion in personal documents and presentations with proper attribution to the source and copyright owner. For commercial use or translation rights, users should submit requests to the appropriate entities.