documento electrónico

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Libros CIAT

2019

238 p

This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 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, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be 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.

1. Tax revenue trends, 1990-2017/ Tendencias tributarias, 1990-2017 2. Special feature - fiscal revenues from non-renewable natural resources in Latin America and the Caribbean /Ingresos fiscales provenientes de recursos naturales no renovables en América Latina y el Caribe 3. Special feature: Property taxation in Latin America / SECCIÓN ESPECIAL: Impuesto a la propiedad en América Latina 4. Tax levels and Tax structures,1990-2017 / Niveles impositivos y estructuras tributarias, 1990-2017 5. Country tables, 1990-2017 – Tax revenues / Cuadros país, 1990-2017 – Ingresos tributarios 6. Tax revenues by sub-sectors of general government / Ingresos tributarios por sub-sectores de gobierno general