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Revenue Statistics in Latin America and the Caribbean 2023

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  • ECLAC

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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 non‑renewable 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 Inter‑American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter‑American Development Bank (IDB).

Suggested Citation

  • -, 2023. "Revenue Statistics in Latin America and the Caribbean 2023," Coediciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48896 edited by Eclac, March.
    • Handle: RePEc:ecr:col013:48896
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    File URL: http://repositorio.cepal.org/handle/11362/48896
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    References listed on IDEAS

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    1. Alessandra Celani & Luisa Dressler & Martin Wermelinger, 2022. "Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries," OECD Working Papers on International Investment 2022/01, OECD Publishing.
    2. Campos Vázquez, Raymundo Miguel, 2022. "Measurement of tax expenditures in Latin America," Documentos de Proyectos 48526, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. repec:idb:brikps:publication-detail,7101.html?id=68490 is not listed on IDEAS
    4. Michael Jorratt & Luiz Arruda Villela & Andrea Lembruger Viol, 2009. "Tax Expenditure Budgets: Concepts and Challenges for Implementation," IDB Publications (Working Papers) 80280, Inter-American Development Bank.
    5. Alessandra Celani & Luisa Dressler & Tibor Hanappi, 2022. "Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries," OECD Taxation Working Papers 58, OECD Publishing.
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    1. -, 2023. "Estadísticas tributarias en América Latina y el Caribe 2023," Coediciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48895 edited by Cepal, March.

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