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Database of Equivalent Fiscal Pressure in Latin America and the Caribbean: 1990-2015

By Fiscal Management Division (VPS/IFD/FMM)

A newer edition of this dataset is available: Database of Equivalent Fiscal Pressure in Latin America and the Caribbean - 1990-2021: Update and Status in the Post-COVID-19 Pandemic Recovery.

This database is part of an ongoing collaboration between the Inter-American Development Bank (IDB), the Inter-American Center of Tax Administrations (CIAT), the OECD, and ECLAC. It compiles and updates official fiscal data for countries across Latin America and the Caribbean.

The core of this dataset is the Equivalent Fiscal Pressure indicator, which provides a more accurate representation of how fiscal resources are mobilized in the region. This indicator reflects the true fiscal pressure faced by economies and includes three main components:

  1. Traditional tax collection: All taxes and fees levied at every level of government.
  2. Compulsory social security contributions: Public or private payments to pension and health systems.
  3. Non-tax revenues: Income derived from the exploitation of renewable and non-renewable natural resources, such as fees, royalties, dividends, and net profits from public enterprises.

The information is presented by tax type and level of government. Each series is adjusted using updated GDP values and newly available data from municipalities and social security systems, which often report with longer lags.

This dataset enables policymakers, researchers, and economists to better understand the structure of taxation and the dynamics of fiscal pressure in the region’s economies.

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Metadata & use

Identifier https://doi.org/10.60966/9nxv4p8r
License Creative Commons Attribution–NonCommercial–NoDerivs 3.0 IGO
Citation

Inter-American Development Bank, et al. (2016). Database of Equivalent Fiscal Pressure in Latin America and the Caribbean: 1990-2015. IDB Open Data. https://doi.org/10.60966/9nxv4p8r
Published date 2016-03-08
Modified date 2026-10-28
Tags/Keywords Fiscal Pressure · Fiscal Revenues · Natural Resource Revenues · Social Security Contributions · Tax Revenues · Taxes
Language
  1. Spanish
In Series Latin America and the Caribbean Equivalent Fiscal Pressure Databases
Temporal coverage 1990-2015
Country
Argentina
Bahamas
Barbados
Belize
Bolivia
Brazil
Chile
Colombia
Costa Rica
Dominican Republic
Ecuador
El Salvador
Guatemala
Honduras
Jamaica
Mexico
Nicaragua
Panama
Paraguay
Peru
Trinidad & Tobago
Uruguay
Venezuela
Region Latin America and the Caribbean
Publisher
Inter-American Development Bank
Author
Inter-American Development Bank
Inter-American Center of Tax Administrations (CIAT)
Data collection type Administrative Data
Statistical type Panel Data
Data structure Structured Data
Dataset unit of observation

Country
Data notes

What does this dataset measure?

This dataset compiles official data on tax collection, social security contributions, and non-tax revenues to calculate the Equivalent Fiscal Pressure indicator across Latin American and Caribbean economies.

What is fiscal pressure?

Fiscal pressure refers to the overall level of resources that governments mobilize through taxes, social security contributions, and income from natural resources. It measures the proportion of a country’s economic output that is absorbed by the public sector to fund public goods and services.

How is the Equivalent Fiscal Pressure indicator calculated?

The indicator combines three elements:
1. Traditional tax collection at all levels of government.
2. Compulsory social security contributions (public and private).
3. Non-tax revenues from natural resource exploitation, including royalties, dividends, and profits from public enterprises.

What makes this indicator different from other tax metrics?

Unlike traditional tax-to-GDP ratios, the Equivalent Fiscal Pressure indicator captures all sources of fiscal revenue, including non-tax and parafiscal resources. This provides a more comprehensive picture of how governments finance spending and the actual burden of fiscal pressure in the region.

Which institutions collaborate on this dataset?

The database is produced through joint work by the Inter-American Development Bank (IDB), the Inter-American Center of Tax Administrations (CIAT), the OECD, and ECLAC.

What time period and countries are included?

The dataset covers Latin American and Caribbean countries with annual data. Series are continuously updated as new information from municipalities, national governments, and social security systems becomes available.

How can researchers use the fiscal pressure data?

It can be used to analyze tax structures, evaluate fiscal sustainability, and compare fiscal pressure levels across countries. Policymakers can apply these insights to design fairer and more efficient tax systems.

Are GDP adjustments applied to the data?

Yes. All series are recalculated using updated GDP values to ensure comparability across years and countries, thereby reflecting the actual economic impact of taxes and contributions.

Why is the Equivalent Fiscal Pressure indicator important for policy?

By integrating taxes, contributions, and non-tax revenues, the indicator enables governments to understand the full extent of fiscal pressure and improve fiscal transparency, efficiency, and equity.

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