Taxing Wages in Latin America and the Caribbean 2016

Taxing Wages in Latin America and the Caribbean 2016 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264262601
Category :
Languages : en
Pages : 285

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Book Description
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and employee contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits...

Taxing Wages in Latin America and the Caribbean 2016

Taxing Wages in Latin America and the Caribbean 2016 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264262601
Category :
Languages : en
Pages : 285

Get Book Here

Book Description
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and employee contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits...

Taxing Wages in Latin America and the Caribbean 2016

Taxing Wages in Latin America and the Caribbean 2016 PDF Author: Collectif
Publisher: OECD
ISBN: 926426504X
Category : Business & Economics
Languages : en
Pages : 329

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Book Description
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies. The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.

Revisiting Personal Income Tax in Latin America

Revisiting Personal Income Tax in Latin America PDF Author: Alberto Barreix
Publisher:
ISBN:
Category : Development
Languages : en
Pages :

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Book Description
Abstract: This study documents the process through which standard tax reliefs and tax allowances reduce the taxable base of the Personal Income Tax (PIT) in Latin American countries by using the models developed in Taxing Wages in Latin America and the Caribbean 2016. The theoretical estimations on the personal income tax are complemented with data from the tax administrations. The study finds that the PIT is progressive, but only paid by a small proportion of formal high-wage earning individuals. On average, more than 80% of the PIT is paid by the richest ten per cent of the population but at average effective rates below the region's average statutory minimum tax schedule rate. The combination of these factors results in the PIT having a scant revenue-raising capacity and a meagre impact on income redistribution

Revenue Statistics in Latin America and the Caribbean 2016

Revenue Statistics in Latin America and the Caribbean 2016 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264251936
Category :
Languages : en
Pages : 238

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Book Description
This publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries.

Tax Policy for Inclusive Growth in Latin America and the Caribbean

Tax Policy for Inclusive Growth in Latin America and the Caribbean PDF Author: Santiago Acosta-Ormaechea
Publisher: International Monetary Fund
ISBN: 1616358297
Category :
Languages : en
Pages : 41

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Book Description
Tax Policy for Inclusive Growth in Latin America and the Caribbean

Revenue Statistics in Latin America and the Caribbean 2023

Revenue Statistics in Latin America and the Caribbean 2023 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264829032
Category :
Languages : en
Pages : 211

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Book Description
This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

Revenue Statistics in Latin America and the Caribbean 2024

Revenue Statistics in Latin America and the Caribbean 2024 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264365265
Category :
Languages : en
Pages : 208

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Book Description
This report compiles comparable tax revenue statistics over the period 1990-2022 for 27 Latin American and Caribbean (LAC) countries. It provides harmonised data on the level and structure of tax revenues based on the OECD classification of taxes, thereby enabling comparison of national tax systems on a consistent basis, both across the region and with other economies globally. The report includes two special features: one examines fiscal revenues from non-renewable natural resources in the LAC region in 2022 and 2023, while the second calculates equivalent fiscal pressure in the LAC region. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (UN-ECLAC), and the Inter-American Development Bank (IDB).

Revenue Statistics in Latin America and the Caribbean 2017

Revenue Statistics in Latin America and the Caribbean 2017 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264272925
Category :
Languages : en
Pages : 306

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Book Description
The Revenue Statistics in Latin America and the Caribbean publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies. The model is the OECD Revenue Statistics database, backed by a well-established OECD methodology.

Revenue Statistics in Latin America and the Caribbean 2019

Revenue Statistics in Latin America and the Caribbean 2019 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264826033
Category :
Languages : en
Pages : 295

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Book Description
This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies.

Revenue statistics in Latin America and the Caribbean

Revenue statistics in Latin America and the Caribbean PDF Author:
Publisher:
ISBN: 9789264292222
Category :
Languages : un
Pages : 304

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Book Description
This report provides an overview of the main taxation trends in Latin America and the Caribbean. It presents detailed, internationally comparable data on tax revenues for 24 Latin American and Caribbean economies, 2 of which are OECD members. It also examines changes in both the level and the composition of taxation plus the attribution of tax collection by sub-level of government between 1990 and 2016.