Foreword 3
Acknowledgements 5
Part 1. Tax Revenue Trends 1990~2010 15
A. Tax ratios 16
B. Tax structures 20
C. Taxes by level of government 23
D. Comprative charts 25
References 29
Special Feature: Taxation and SMEs in Latin America 30
Part 1. The importance of SMEs in Latin America and the relationship between taxation, SMEs and informality 30
Part 2. Simplified tax regimes existing for small taxpayers in Latin America 35
Notes 38
References 39
Part 2. Tax Levels and and Tax Stuctures, 1990~2010 65
A. Comparative Tables, 1990~2010 66
B. Comparative charts 76
Part 3. Country Tables, 1990~2010 - Tax revenues 81
Part 4. Tax Revenues by Sub-Sectors of General Government 121
Annex A 141
The OECD Classification of Taxes 142
The OECD Interpretative Guide 144
A. Coverage 144
B. Basis of reporting 147
C. General classification criteria148
D. Commentaries on items of the list 150
E. Conciliation with on the financiong of social security benefits 160
F. Memorandum item on the financing of social security benefits 160
G. Memorandum item on identifiable taxes paid by government 161
H. Relation of OECD classification of taxes to national accounting systems 161
I. Relation of OECD calssification of taxes with other international classification 162
K. Attribution of tax revenues by sub-sectors of general government 163
Notes 167
Acknowledgements 5
Part 1. Tax Revenue Trends 1990~2010 15
A. Tax ratios 16
B. Tax structures 20
C. Taxes by level of government 23
D. Comprative charts 25
References 29
Special Feature: Taxation and SMEs in Latin America 30
Part 1. The importance of SMEs in Latin America and the relationship between taxation, SMEs and informality 30
Part 2. Simplified tax regimes existing for small taxpayers in Latin America 35
Notes 38
References 39
Part 2. Tax Levels and and Tax Stuctures, 1990~2010 65
A. Comparative Tables, 1990~2010 66
B. Comparative charts 76
Part 3. Country Tables, 1990~2010 - Tax revenues 81
Part 4. Tax Revenues by Sub-Sectors of General Government 121
Annex A 141
The OECD Classification of Taxes 142
The OECD Interpretative Guide 144
A. Coverage 144
B. Basis of reporting 147
C. General classification criteria148
D. Commentaries on items of the list 150
E. Conciliation with on the financiong of social security benefits 160
F. Memorandum item on the financing of social security benefits 160
G. Memorandum item on identifiable taxes paid by government 161
H. Relation of OECD classification of taxes to national accounting systems 161
I. Relation of OECD calssification of taxes with other international classification 162
K. Attribution of tax revenues by sub-sectors of general government 163
Notes 167