OECD, Economic Commission for Latin America and the Caribbean, Inter-American Center of Tax Administrations. Published by : OECD Publishing
, Publication date: 17 Jan 2012
Revenue Statistics in Latin America 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). Its aim is to provide 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 enables meaningful cross-country comparisons about tax levels and structures not only between LAC economies, but also between them and their industrialised peers.
Table of contents:
- Foreword - Acknowledgements - Tax Revenue Trends 1990-2009 - Tax Levels and Tax Structures, 1990-2009 - Country Tables, 1990-2009 – Tax Revenues - Tax Revenues by Sub-Sectors of General Government - Annex A The OECD Classification of Taxes and Interpretative Guide
