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  • 19-March-2024

    English

    The design of presumptive tax regimes in selected countries

    Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system. This working paper compiles detailed information on the presumptive tax regimes existing in a selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time.
  • 23-October-2023

    English

    OECD Regional Centre for Competition in Latin America Newsletter

    Published twice a year, this newsletter reports on the activities of the OECD Regional Centre for Competition in Latin America. It shares regional experiences and recent developments from the economies in the Latin American and Caribbean region.

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  • 1-June-2023

    English

    International Summer School for community and local development in Latin America and the Caribbean

    The School organises specialised courses on socio-economic development and creates an international platform to exchange experiences and knowledge between public officers and practitioners from Latin America and the Caribbean that deals with cooperation and local development issues. The call for applications is open until 24 March 2023.

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  • 26-April-2023

    English

    Aid at a glance charts

    These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.

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  • 4-October-2022

    English

    Innovative and Entrepreneurial Universities in Latin America

    The review examines how higher education institutions are supporting innovation and entrepreneurship in their surrounding communities. The study focuses on eleven universities located in six countries in Latin America: Chile, Colombia, Mexico, Brazil, Argentina and Uruguay. The study finds that selected institutions are actively supporting entrepreneurs (university students, but also local entrepreneurs) through courses, incubation and acceleration activities. It also shows that universities are actively engaging with external stakeholders in their surrounding communities, to spur innovation through joint-research, organisation of events (such as festivals, competition). It finds that that while COVID-19 pandemic brought about some challenges, universities managed to stay afloat and keep a steady stream of support to entrepreneurs and partners. The review also illustrates the challenges that universities face when developing these activities (lack of funding, unclear regulation for intellectual property development, etc.) and highlights some opportunities that universities should leverage, particularly in the current context.
  • 10-September-2022

    English

    The governance of civil aviation authorities in Latin American countries - Evidence from ICAO’s North American, Central American and Caribbean and South American regions

    Good governance is a building block for the performance of regulators, including civil aviation authorities. This paper reports the results of a mapping of governance arrangements across 29 civil aviation authorities in Latin American and Caribbean countries, with the International Civil Aviation Organization’s South American and North American, Central American and Caribbean regions. Applying the methodology of the OECD Indicators on the Governance of Sector Regulators, the results provide a birds-eye view of the independence, accountability and scope of action of participating authorities. This paper explains the indicator methodology, summarises key data points, and presents high-level take aways.
  • 27-April-2022

    English

    Revenue Statistics in Latin America and the Caribbean 2022

    This report compiles comparable tax revenue statistics over the period 1990-2020 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 to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. 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).
  • 22-March-2022

    English

    The Strategic and Responsible Use of Artificial Intelligence in the Public Sector of Latin America and the Caribbean

    Governments can use artificial intelligence (AI) to design better policies and make better and more targeted decisions, enhance communication and engagement with citizens, and improve the speed and quality of public services. The Latin America and the Caribbean (LAC) region is seeking to leverage the immense potential of AI to promote the digital transformation of the public sector. The OECD, in collaboration with CAF, Development Bank of Latin America, prepared this report to help national governments in the LAC region understand the current regional baseline of activities and capacities for AI in the public sector; to identify specific approaches and actions they can take to enhance their ability to use this emerging technology for efficient, effective and responsive governments; and to collaborate across borders in pursuit of a regional vision for AI in the public sector. This report incorporates a stocktaking of each country’s strategies and commitments around AI in the public sector, including their alignment with the OECD AI Principles. It also includes an analysis of efforts to build key governance capacities and put in place critical enablers for AI in the public sector. It concludes with a series of recommendations for governments in the LAC region.
  • 3-February-2022

    English

    OECD Regional Centre for Competition in Latin America in Lima

    The OECD Regional Centre for Competition in Latin America is a joint venture between the Peruvian Competition Authority and the OECD. Launched in November 2019, the Centre expands the OECD's work on competition in Latin America. See more about the centre.

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  • 28-October-2021

    English

    How’s Life in Latin America? - Measuring Well-being for Policy Making

    Many Latin American countries have experienced improvements in income over recent decades, with several of them now classified as high-income or upper middle-income in terms of conventional metrics. But has this change been mirrored in improvements across the different areas of people’s lives? How’s Life in Latin America? Measuring Well-being for Policy Making addresses this question by presenting comparative evidence for Latin America and the Caribbean (LAC) with a focus on 11 LAC countries (Argentina, Brazil, Chile, Colombia, Costa Rica, the Dominican Republic, Ecuador, Mexico, Paraguay, Peru and Uruguay). Spanning material conditions, quality of life, resources for future well-being, and inequalities, the report presents available evidence on well-being both before and since the onset of the pandemic, based on the OECD Well-being Framework. It also identifies priorities for addressing well-being gaps and describes how well-being frameworks are used in policy within Latin America and elsewhere around the world, providing lessons for governments on what is needed to put people’s well-being at the centre of their action. The report is part of the EU Regional Facility for Development in Transition for Latin America and the Caribbean.
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