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Base de Datos de Presión Fiscal Equivalente en América Latina y el Caribe - 1990-2018

By Fiscal Management Division (VPS/IFD/FMM)

The Equivalent Fiscal Pressure (EFP) for Latin America and the Caribbean for the period 1990-2018, calculated using the IDB-CIAT methodology, measures the total resources collected by the countries of the region. This includes mandatory contributions to private (actuarial) social security systems and non-tax revenues from natural resource exploitation activities. In 2018, the EFP reached 25.2% of GDP, an increase of 0.4% compared to 2017. The sustained increase is based on three fiscal pillars: the Value-Added Tax (VAT), the Income Tax System (ISR), and mandatory Social Security Contributions (SSC), both public and private. From 1990 to 2018, these pillars collectively grew as follows: VAT 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%). Over the most recent five-year period (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 in 2018) and 11.8% (to 6.3% of GDP), respectively, while revenues from natural resources declined by 51.9% (to 1.0% of GDP).

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Metadata & use

Identificador https://doi.org/10.60966/ypg6-hj28
Licencia Creative Commons Attribution–NonCommercial–NoDerivs 3.0 IGO
Relación
Citación

Rojas, Agnes;Morán, Dalmiro;Díaz, Santiago;Lopez, Julio, 2019, Database of Equivalent Fiscal Pressure in Latin America and the Caribbean - 1990-2018, IDB Open Data, https://doi.org/10.60966/ypg6-hj28
Issued date 2019-10-30
Modified date 2025-04-10
Etiquetas/Palabras Clave Income Taxation · Value-Added Tax
Idioma Spanish
En Serie Latin America and the Caribbean Equivalent Fiscal Pressure Databases
Cobertura Temporal 1990-2018
Cobertura Geográfica
Argentina
Bahamas
Barbados
Belize
Bolivia
Brazil
Chile
Colombia
Costa Rica
Dominican Republic
Ecuador
El Salvador
Guatemala
Guyana
Haiti
Honduras
Jamaica
Mexico
Nicaragua
Panama
Paraguay
Peru
Suriname
Trinidad and Tobago
Uruguay
Venezuela
Cobertura Regional América Latina y el Caribe
Publicador
Inter-American Development Bank
Autor
Rojas, Agnes
Morán, Dalmiro
Díaz, Santiago
Lopez, Julio
Tipo de Recolección de Datos Datos Administrativos
Tipo Estadístico Datos del Panel
Estructura de los Datos Datos Estructurados

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