IDEAS home Printed from https://ideas.repec.org/b/ecr/col013/48895.html
   My bibliography  Save this book

Estadísticas tributarias en América Latina y el Caribe 2023

Editor

Listed:
  • CEPAL

Author

Listed:
  • -

Abstract

Este informe recopila estadísticas comparables de ingresos tributarios durante el periodo 1990‑2021 para 27 economías de América Latina y el Caribe. A partir de la base de datos de estadísticas tributarias de la OCDE, se aplica la metodología de la OCDE a los países de América Latina y el Caribe (ALC) para permitir la comparación de los niveles impositivos y las estructuras tributarias de forma coherente, tanto entre las economías de la región como con otras economías. El informe incluye dos capítulos especiales que examinan los ingresos fiscales procedentes de los recursos naturales no renovables en la región de ALC en 2021 y 2022, así como la medición y evaluación de los gastos tributarios en América Latina. Esta publicación ha sido realizada conjuntamente por el Centro de Política y Administración Tributaria de la OCDE, el Centro de Desarrollo de la OCDE, el Centro Interamericano de Administraciones Tributarias (CIAT), la Comisión Económica para América Latina y el Caribe (CEPAL) y el Banco Interamericano de Desarrollo (BID).

Suggested Citation

  • -, 2023. "Estadísticas tributarias en América Latina y el Caribe 2023," Coediciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48895 edited by Cepal.
    • Handle: RePEc:ecr:col013:48895
    as

    Download full text from publisher

    File URL: http://repositorio.cepal.org/handle/11362/48895
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Campos Vázquez, Raymundo Miguel, 2022. "Medición de las renuncias recaudatorias en América Latina," Documentos de Proyectos 48525, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Alessandra Celani & Luisa Dressler & Martin Wermelinger, 2022. "Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries," OECD Working Papers on International Investment 2022/01, OECD Publishing.
    3. Michael Jorratt & Luiz Arruda Villela & Andrea Lembruger Viol, 2009. "Tax Expenditure Budgets: Concepts and Challenges for Implementation," IDB Publications (Working Papers) 80280, Inter-American Development Bank.
    4. Alessandra Celani & Luisa Dressler & Tibor Hanappi, 2022. "Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries," OECD Taxation Working Papers 58, OECD Publishing.
    5. repec:idb:brikps:publication-detail,7101.html?id=68490 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. -, 2023. "Revenue Statistics in Latin America and the Caribbean 2023," Coediciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48896 edited by Eclac, May.
    2. Benuzzi, Matteo & Klaser, Klaudijo & Bax, Karoline, 2024. "Which ESG+F dimension matters most to retail investors? An experimental study on financial decisions and future generations," Journal of Behavioral and Experimental Finance, Elsevier, vol. 41(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ecr:col013:48895. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Biblioteca CEPAL (email available below). General contact details of provider: https://edirc.repec.org/data/eclaccl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.