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Revenue Statistics in Latin America and the Caribbean 2021
This report compiles comparable tax revenue statistics over the period 1990-2019 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). The 2021 edition is produced with the support of the EU Regional Facility for
Development in Transition for Latin America and the Caribbean, which results from
joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
Published on April 22, 2021
TABLE OF CONTENTS
| Foreword | |
| Executive summary | |
| Tax revenue trends, 1990-2019 | |
| Special Feature: Fiscal policy responses to the COVID-19 crisis in Latin America | |
| Special Feature: Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean | |
| Tax levels and tax structures, 1990-2019 | |
| Country tables, 1990-2019 – Tax revenues | |
| Tax revenues by sub-sectors of general government | |
| The OECD classification of taxes and interpretative guide |
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