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Revenue statistics in Latin America, 1990-2009 : Estadisticas tributarias en America Latina, 1990-2009.
- Format:
- Book
- Author/Creator:
- Organisation for Economic Co-operation and Development Staff, Corporate Author.
- Language:
- English
- Subjects (All):
- Revenue--Latin America--Statistics.
- Revenue.
- Taxation--Latin America--Statistics.
- Taxation.
- Physical Description:
- 1 online resource (171 p.)
- Other Title:
- Estadisticas tributarias en America Latina, 1990-2009
- Place of Publication:
- Paris : OECD/CIAT/ECLAC, 2011.
- Language Note:
- English
- Summary:
- 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.
- Contents:
- ""PART IV Tax Revenues by Sub-Sectors of General Government - PARTE IV Ingresos tributarios por sub-sectores de gobierno general""""ANNEX A The OECD Classification of Taxes and Interpretative Guide""; ""The OECD Classification of Taxes""; ""The OECD Interpretative Guide""; ""A. Coverage""; ""B. Basis of reporting""; ""C. General classification criteria""; ""D. Commentaries on items of the list""; ""E. Conciliation with National Accounts""; ""F. Memorandum item on the financing of social security benefits""; ""G. Memorandum item on identifiable taxes paid by government""
- ""J. Comparación de la clasificación de impuestos de la OCDE con otras clasificaciones internacionales""
- Notes:
- Description based upon print version of record.
- Includes bibliographical references.
- ISBN:
- 92-64-11054-2
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