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The Revenue Statistics in Latin America 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). It compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Latin American countries enables comparisons about tax levels and tax structures on a consistent basis, both among Latin American economies and between OECD and Latin American economies.

Revenue Statistics in Latin America and the Caribbean is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (ECLAC), the Inter-American Centre of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB). It presents detailed, internationally comparable data on tax revenues for 20 Latin American and Caribbean economies, 2 of which are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics database (OECD, 2014), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies.

Tax revenues as a proportion of national incomes in Latin American and Caribbean countries rose slightly in 2013. This followed a period of steady increases since the 1990s that was only interrupted during the financial crisis in 2009. In the group of 20 Latin American and Caribbean (LAC) countries covered by the Report the average tax to GDP ratio increased to 21.3% in 2013, compared with 21.2% in 2012 and 20.5% in 2011. Between 1990 and 2013, this average rose more quickly than the OECD equivalent – by 6.9 percentage points compared with 1.9. However at 21.3% in 2013 it is still well below the corresponding OECD figure of 34.1%.