3 Results

Latin America and the Caribbean Equivalent Fiscal Pressure Databases

Filtrar Resultados

  • Base de Dados sobre Pressão Fiscal Equivalente na América Latina e no Caribe: 1990-2015
    Dataset

    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,...
    Mostrar mais

    Geographic coverage Argentina · Bahamas · Barbados ...

    Temporal coverage 1990-2015

    Published date 2016-03-08

  • Base de Dados de Pressão Fiscal Equivalente na América Latina e no Caribe - 1990-2021: Atualização e Situação na...
    Dataset

    By Fiscal Management Division (VPS/IFD/FMM)
    This is the third update of the Equivalent Fiscal Pressure (EFP) Database for Latin America and the Caribbean (LAC) for the period 1990–2018, based on the IDB-CIAT methodology. The EFP provides a more precise measurement of total resources collected in the region and comprises four components: 1. Traditional tax revenues from general government, including subnational governments. 2. Public contributions to social security. 3. Mandatory contributions to private social security schemes. 4. Non-tax revenues from natural resource exploitation. Following the upward trend since the 1990s, the average EFP for 25 countries increased by more than 6 percentage points of gross domestic product (GDP), rising from 17.3% to 23.6% between 1990 and 2021. Medium-term dynamics are primarily driven by tax revenues, which grew from 13.5% to 18.0% of GDP over the same period. At the individual country level, there is significant heterogeneity in both the evolution and levels of tax revenues and EFP.
    Mostrar mais

    Geographic coverage Antigua and Barbuda · Argentina · Bahamas ...

    Temporal coverage 1990-2021

    Published date 2023-12-12

  • Base de Dados de Pressão Fiscal Equivalente na América Latina e no Caribe - 1990-2018
    Dataset

    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%...
    Mostrar mais

    Geographic coverage Argentina · Bahamas · Barbados ...

    Temporal coverage 1990-2018

    Published date 2019-10-30