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| dc.title | Revenue Statistics in Latin America and the Caribbean 2023 |
| dc.contributor.author | Inter-American Development Bank |
| dc.contributor.author | Organization for Economic Cooperation and Development |
| dc.contributor.author | Inter American Center of Tax Administrations |
| dc.contributor.author | Economic Commission for Latin America and the Caribbean |
| dc.contributor.orgunit | Fiscal Management Division |
| dc.coverage | Latin America and the Caribbean |
| dc.date.available | 2023-05-16T00:05:00 |
| dc.date.issue | 2023-05-16T00:05:00 |
| dc.description.abstract | This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 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 (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from nonrenewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the InterAmerican Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC), and the InterAmerican Development Bank (IDB). |
| dc.format.extent | 212 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0004906 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Revenue-Statistics-in-Latin-America-and-the-Caribbean-2023.pdf |
| dc.identifier.url | https://publications.iadb.org/publications/spanish/document/Estadisticas-tributarias-de-America-Latina-y-el-Caribe-2023.pdf |
| dc.language.iso | en |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Taxation |
| dc.subject | Tax Revenue |
| dc.subject | Gross Domestic Product |
| dc.subject | Value-Added Tax |
| dc.subject | Tax Expenditure |
| dc.subject | Income Tax |
| dc.subject.jelcode | N46 - Latin America • Caribbean |
| dc.subject.keywords | nonrenewable natural resources;tax expenditures |
| dc.type | Annual Reports |
| dc.type | Co-Publications |
| idb.identifier.pubnumber | IDB-AN-00350 |
| idb.operation | RG-T3203 |