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

By Fiscal Management Division (VPS/IFD/FMM)

This database is an ongoing effort to update official fiscal data by the Bank and the Inter-American Center of Tax Administrations, and with the collaboration of OECD and ECLAC. The Equivalent Fiscal Pressure indicator makes use of a methodology that better reflects the particularities of the mobilization of fiscal resources in the region, and consists of three elements: 1) Traditional tax collection, which includes all taxes and fees levied at all levels of government; 2) Compulsory social security contributions, whether public or private, mostly to pension and health systems; and 3) Non-tax revenues derived from the exploitation of natural resources, whether renewable or not; i.e., fees, royalties, dividends paid and net profits from public enterprises. The information is presented broken down by type of tax at every level of government. The series are adjusted with updated GDP values for each country and information that becomes available for municipalities and social security, which tend to have a longer lag period compared to other tax statistics.

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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;Inter-American Center of Tax Administrations (CIAT), 2016, Database of Equivalent Fiscal Pressure in Latin America and the Caribbean: 1990-2015, IDB Open Data, https://doi.org/10.60966/9nxv4p8r
Issued date 2016-03-08
Modified date 2025-04-10
Tags/Keywords Fiscal Pressure · Fiscal Revenues · Natural Resource Revenues · Social Security Contributions · Tax Revenues · Taxes
Language Spanish
In Series Latin America and the Caribbean Equivalent Fiscal Pressure Databases
Temporal coverage 1990-2015
Geographic coverage
Argentina
Bahamas
Barbados
Belize
Bolivia
Brazil
Chile
Colombia
Costa Rica
Dominican Republic
Ecuador
El Salvador
Guatemala
Honduras
Jamaica
Mexico
Nicaragua
Panama
Paraguay
Peru
Trinidad and Tobago
Uruguay
Venezuela
Regional coverage 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
Data notes

Adjusted Tax Burdens. IDB-CIAT = tax revenues + revenues from the exploitation of natural resources = Adjusted Tax Revenues IDB-CIAT. / Adjusted Tax Burdens = Tax Revenues + Social Security Contributions, which includes Public and Private Pensions and Health Care with mandatory contributions / Tax Revenues = Income Tax + General Consumption Taxes + Selective Taxes + Property Taxes + Foreign Trade Taxes + Others + Total Subnational Collection + Other General Government Revenues / * May include non-tax revenues, which are generally rates (which are tributes) and public prices.

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