Equivalent Fiscal Pressure in Latin America and the Caribbean / CIAT-IDB (Agnes Rojas y Dalmiro Morán)

This study provides the MOST UP TO-DATE INFORMATION on TAX PRESSURE IN LAC, reaching 23.3% of GDP on average in 2018 and reaching 25.2% if compulsory contributions to private Social Security schemes and non-tax revenues from natural resource exploitation activities are added (Equivalent Fiscal Pressure).

By subregion, the Caribbean was the leader (28.3% of GDP), followed by Mercosur, Chile and Mexico (24.3% of GDP), the Andean Community (20.8% of GDP), and finally Central America and the Dominican Republic (18.9% of GDP).

At the country level, there are large gaps. Cuba has the highest fiscal burden in the region (42.4% of GDP) and Guatemala has the lowest (11.8% of GDP).

This report accompanies the updating of the Latin America and the Caribbean Equivalent Fiscal Pressure (EFP) DATABASE for the period 1990-2018 (available at CIATdata) within the framework of the joint work project of the Inter-American Development Bank – IDB and the Inter-American Center of Tax Administrations – CIAT.

See: Document

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