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Database of Equivalent Fiscal Pressure in Latin America and the Caribbean - 1990-2018

By Fiscal Management Division (VPS/IFD/FMM)

The Equivalent Fiscal Pressure (EFP) measures the total fiscal resources collected by countries in Latin America and the Caribbean. Calculated using the IDB–CIAT methodology, this indicator reflects the combined impact of taxes, social security contributions, and non-tax revenues.

The EFP captures not only traditional taxes but also mandatory contributions to private (actuarial) social security systems and non-tax revenues derived from the exploitation of natural resources. Together, these components provide a more complete view of fiscal pressure across the region.

In 2018, the region’s EFP reached 25.2% of GDP, an increase of 0.4 percentage points from 2017. Three key fiscal pillars drove this steady rise:

  • Value-Added Tax (VAT)
  • Income Tax System (ISR)
  • Social Security Contributions (SSC) – both public and private

Between 1990 and 2018, these pillars collectively expanded as follows:
- VAT grew by 3.4 percentage points of GDP (87.0%)
- ISR increased by 2.7 points (77.5%)
- Mandatory SSC rose by 1.6 points (59.5%)
- Non-tax revenues from natural resources climbed by 0.7 points (317.5%)

Over the most recent five-year period (2013–2018), EFP growth slowed to 1 percentage point of GDP, equivalent to a 4.1% increase. VAT and ISR continued to grow modestly—4.8% (to 7.3% of GDP) and 11.8% (to 6.3% of GDP)—while revenues from natural resources fell by 51.9% (to 1.0% of GDP).

This dataset complements the region’s tax statistics 2021, offering policymakers and researchers a long-term perspective on how fiscal pressure has evolved and how tax structures shape economic performance across Latin America and the Caribbean.

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Metadata & use

Identifier https://doi.org/10.60966/ypg6-hj28
License Creative Commons Attribution–NonCommercial–NoDerivs 3.0 IGO
Related Knowledge Product
Citation

Rojas, Agnes, et al. (2019). Database of Equivalent Fiscal Pressure in Latin America and the Caribbean - 1990-2018. IDB Open Data. https://doi.org/10.60966/ypg6-hj28
Published date 2019-10-30
Modified date 2026-07-15
Tags/Keywords Income Taxation · Value-Added Tax
Language
  1. Spanish
In Series Latin America and the Caribbean Equivalent Fiscal Pressure Databases
Temporal coverage 1990-2018
Country
Argentina
Bahamas
Barbados
Belize
Ecuador
El Salvador
Guatemala
Guyana
Haiti
Honduras
Jamaica
Mexico
Nicaragua
Panama
Paraguay
Peru
Suriname
Trinidad & Tobago
Uruguay
Venezuela
Bolivia
Brazil
Chile
Colombia
Costa Rica
Dominican Republic
Region Latin America and the Caribbean
Publisher
Inter-American Development Bank
Author
Rojas, Agnes
Morán, Dalmiro
Díaz, Santiago
Lopez, Julio
Data collection type Administrative Data
Statistical type Panel Data
Data structure Structured Data
Data notes

What is Equivalent Fiscal Pressure (EFP)?

Equivalent Fiscal Pressure measures the total resources collected by countries in the region. It captures not only traditional taxes but also mandatory contributions to private (actuarial) social security systems and non-tax revenues derived from natural resource exploitation, providing a more complete view of fiscal pressure.

What methodology is used to calculate the EFP?

The EFP is calculated using the IDB-CIAT methodology, which measures the total resources collected by the countries of the region, including mandatory contributions to private social security systems and non-tax revenues from natural resource exploitation.

What time period and countries does the database cover?

The database covers the period 1990-2018 for Latin America and the Caribbean, spanning the countries of the region from Argentina and Brazil to the Caribbean nations such as the Bahamas, Barbados, and Trinidad & Tobago.

What was the region's EFP level in 2018?

In 2018, the EFP reached 25.2% of GDP, an increase of 0.4 percentage points compared to 2017.

Which fiscal pillars drive Equivalent Fiscal Pressure?

The sustained increase rests on three fiscal pillars: the Value-Added Tax (VAT), the Income Tax System (ISR), and mandatory Social Security Contributions (SSC), both public and private. Non-tax revenue from natural resources is also tracked.

How did each pillar grow between 1990 and 2018?

From 1990 to 2018, VAT grew by 3.4 percentage points of GDP (87.0%), ISR by 2.7 points (77.5%), mandatory SSC by 1.6 points (59.5%), and non-tax revenue from natural resources by 0.7 points (317.5%).

What happened to EFP growth in the most recent five-year period?

Over 2013-2018, EFP growth was limited to 1 percentage point of GDP, equivalent to a 4.1% increase. VAT and ISR grew by only 4.8% (to 7.3% of GDP) and 11.8% (to 6.3% of GDP) respectively, while revenues from natural resources declined by 51.9% (to 1.0% of GDP).

What file formats are available?

The dataset provides the underlying data in an XLSX spreadsheet alongside a PDF report documenting Equivalent Fiscal Pressure in Latin America and the Caribbean.

Who can use this data and for what purposes?

The database offers policymakers and researchers a long-term perspective on how fiscal pressure has evolved and how tax structures shape economic performance across Latin America and the Caribbean. It supports comparative fiscal analysis and tax policy design.

Under what license is the dataset published?

The dataset is published under the Creative Commons Attribution–NonCommercial–NoDerivs 3.0 IGO license (http://creativecommons.org/licenses/by-nc-nd/3.0/igo/).

How do I cite this dataset?

Cite it as: Rojas, Agnes, et al. (2019). Database of Equivalent Fiscal Pressure in Latin America and the Caribbean - 1990-2018. IDB Open Data. https://doi.org/10.60966/ypg6-hj28. The publisher is the Inter-American Development Bank; the DOI is 10.60966/ypg6-hj28.

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