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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 Atribución–NoComercial–SinObraDerivada 3.0 IGO
Producto de Conocimiento Relacionado
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
Published date 2019-10-30
Modified date 2025-04-10
Idioma Spanish
En Serie Latin America and the Caribbean Equivalent Fiscal Pressure Databases
Cobertura Temporal 1990-2018
País
Región América Latina y el Caribe
Publicador
Autor
Tipo de Recolección de Datos Datos Administrativos
Tipo Estadístico Datos del Panel
Estructura de los Datos Datos Estructurados

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