| Autor institucional : | OECD, ECLAC, CIAT |
| Fecha de publicación: | 2011 |
| Alcance geográfico: | Internacional |
| Publicado en: | Internacional |
| Descargar: | |
| Resumen: | Revenue Statistics in Latin America 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 Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Centre of Tax Administrations (CIAT). Its aim is to provide internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to LAC countries Revenue Statistics in Latin America enables meaningful cross-country comparisons about tax levels and structures not only between LAC economies, but also between them and their industrialised peers. The report provides an overview of the main taxation trends in Latin America. 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 2009. |
