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Revenue Statistics in Latin America and the Caribbean 1990-2019 / Estadísticas tributarias en América Latina y el Caribe 1990-2019

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Abstract

Revenue Statistics in Latin America and the Caribbean 2021 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 United Nations Economic Commission for Latin America and the Caribbean (UN-ECLAC), the Inter-American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB), with the support of the European Union Regional Facility for Development in Transition for Latin America and the Caribbean. It presents detailed, internationally comparable data on tax revenues for 27 Latin American and Caribbean (LAC) economies, three of which are OECD members. The report provides an overview of the main taxation trends in Latin America and the Caribbean. It examines changes in both the level and the composition of taxation plus the attribution of tax collection by sub-level of government between 1990 and 2019. The report includes two special features: the first examines fiscal policy responses to the COVID-19 crisis in the LAC region and the second identifies trends in fiscal revenues from non-renewable natural resources for selected LAC countries in 2019 and 2020. La publicación Estadísticas tributarias en América Latina y el Caribe 2021 ha sido elaborada conjuntamente por el Centro de Política y Administración Tributaria de la Organización para la Cooperación y el Desarrollo Económicos (OCDE), el Centro de Desarrollo de la OCDE, la Comisión Económica de las Naciones Unidas para América Latina y el Caribe (NU-CEPAL), el Centro Interamericano de Administraciones Tributarias (CIAT) y el Banco Interamericano de Desarrollo (BID), con el apoyo del Fondo Regional para el Desarrollo en Transición para América Latina y el Caribe de la Unión Europea. Esta publicación presenta datos detallados y comparables a nivel internacional sobre los ingresos tributarios de 27 economías de América Latina y del Caribe (ALC), tres de las cuales son miembros de la OCDE. El informe ofrece un panorama general de las principales tendencias en materia tributaria en América Latina y en el Caribe. Examina los cambios registrados entre 1990 y 2019 en el nivel y la composición de la tributación, así como en la atribución de la recaudación tributaria a los diversos subsectores de gobierno. El informe incluye dos capítulos especiales: el primero examina las respuestas de la política fiscal a la crisis del COVID-19 en ALC y el segundo identifica las tendencias de los ingresos fiscales procedentes de los recursos naturales no renovables para determinados países de ALC en 2019 y 2020.

Suggested Citation

  • -, 2021. "Revenue Statistics in Latin America and the Caribbean 1990-2019 / Estadísticas tributarias en América Latina y el Caribe 1990-2019," Coediciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 46811 edited by Cepal.
  • Handle: RePEc:ecr:col013:46811
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    File URL: http://repositorio.cepal.org/handle/11362/46811
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