Database of Equivalent Fiscal Pressure in Latin America and the Caribbean: 1990-2015

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, which tend to have a longer lag period compared to other tax statistics.