Revenue Statistics in Latin America aims to provide internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries. Using the same methodology as the OECD Revenue Statistics database, this publication presents cross-country comparisons between LAC economies, and, between LAC and OECD economies. This work is part of the OECD LAC Fiscal Initiative, which aims to improve taxation and public expenditure policies to support stronger economic growth and fairer income distribution. This publication has been financially supported by the Agencia Española de Cooperación Internacional para el Desarrollo (AECID) and the Fundación Internacional para Iberoamérica de Administración y Políticas Públicas (FIIAPP). For more information on Revenue Statistics in Latin America and the LAC Fiscal Initiative please consult www.latameconomy.org/en/fiscal-policy/revenue-statistics and www.oecd.org/tax/lacfiscal
The Inter-American Centre of Tax Administrations (CIAT)
CIAT (www.ciat.org) is an
international public organization with a non-profit aim, which promotes
international cooperation and the exchange of experiences and
information related to tax administrations. It also delivers technical
assistance services, studies and training. It was founded in 1967 as an
initiative of American countries to serve as a permanent forum to
address the issues and concerns of tax administrators. Currently CIAT
has 39 member countries and associate member countries from 4
continents: 31 countries of the Americas, 5 European countries, 2
African countries and 1 Asian country.
The Economic Commission for Latin America and the Caribbean (ECLAC)
ECLAC (www.cepal.org) is one of
the five regional commissions of the United Nations. Its headquarters
are in Santiago, Chile. ECLAC contributes to the economic and social
development of Latin America and the Caribbean through regional and
sub-regional cooperation. Its objective is to integrate; gather,
organize, interpret and disseminate information and data relating to the
economic and social development of the region and provide advisory
services to Governments at their request.
The OECD Centre for Tax Policy and Administration
The Centre for Tax Policy and Administration (CTPA) (www.oecd.org/tax)
is the focal point for the OECD’s work on taxation. The Centre provides
technical expertise and support to the Committee on Fiscal Affairs and
examines all aspects of taxation other than macro-fiscal policy. Its
work covers international and domestic tax issues, direct and indirect
taxes, tax policy and tax administration. CTPA also carries out an
extensive global programme of dialogue between OECD and developing
country tax officials through events held annually on the full range of
OECD tax work, bringing together almost 100 non-OECD economies.
The OECD Development Centre
The Development Centre (www.oecd.org/dev)
helps policy makers in OECD and partner countries find innovative
solutions to the global challenges of development and poverty
alleviation. It is a unique institution within the OECD and the
international community, where the governments of Member and developing
and emerging countries, enterprises and civil society organisations
discuss questions of common interest informally.
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