Revenue Statistics in Latin America and the Caribbean 2023 was jointly produced by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (UN-ECLAC), the Inter-American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB).
The staff from these organisations with responsibility for producing the publication were: Emmanuelle Modica of the OECD Centre for Tax Policy and Administration, under the supervision of the Director, Manal Corwin, the Deputy Director David Bradbury, the Acting Head of the Tax Policy and Statistics Division Kurt Van Dender, and the Acting Head of the Tax Data and Statistical Analysis Unit, Alexander Pick; Jingjing Xia and René Orozco of the OECD Development Centre, under the supervision of the Director, Ragnheiður Elín Árnadóttir, Deputy Director Federico Bonaglia, and the Head of the Latin America and the Caribbean Unit, Sebastian Nieto Parra; Indira Romero of the UN-ECLAC Subregional headquarters in Mexico and Michael Hanni and Sandra Galaz Monsalve of the Economic Development Division of UN-ECLAC, under the supervision of Director Daniel Titelman and the Chief of the Fiscal Affairs Unit, Noel Pérez Benítez; Julio Alberto López from the CIAT Tax Studies and Research Directorate, under the supervision of Director Santiago Díaz de Sarralde; and Alberto Barreix, Principal Technical Leader in Fiscal Economics at the IDB, under the supervision of Ubaldo González de Frutos, Sector Lead Specialist in Tax Administration. Michael Hanni of UN-ECLAC authored the special feature on fiscal revenues from non-renewable natural resources in Latin America and Caribbean (LAC) (Chapter 2); Sandra Galaz Monsalve and Michael Hanni of UN-ECLAC authored the special feature on the measurement and evaluation of tax expenditures in the LAC region, based in part on a report by Raymundo Campos-Vázquez (Chapter 3).
The authors would like to thank other staff at the OECD Development Centre and the Centre for Tax Policy and Administration for their invaluable support in completing and enhancing the 2023 edition of this publication. Karena Garnier from the OECD Centre for Tax Policy and Administration, Delphine Grandrieux and Elizabeth Nash from the OECD Development Centre’s Communications and Publications team, and Damian Garnys from the OECD Publications and Communications Directorate, ensured the production of the publication, in both paper and electronic form. Michael Sharratt from the OECD Centre for Tax Policy and Administration provided invaluable assistance with the databases, website and other dissemination tools. Nicolas Miranda from the OECD Centre for Tax Policy and Administration provided precious help in checking the Spanish translation.
Finally, the OECD Centre for Tax Policy and Administration and the OECD Development Centre would like to thank our colleagues working in national entities, with whom we have consulted regularly in preparing this report. In particular, we are grateful to Martín López Amorós, Eduardo Rodriguez and Marcelo Adrián Calissano from the Ministry of Finance of Argentina; Fidelia Raulina Pérez Castillo and Mariam Ortiz from the Dominican Republic’s Finance Ministry; Luis Alberto Canjura Vásquez, from the Ministry of Finance of El Salvador; David Fernando Pineda Pinto from the Revenue Administration Service and Kervin Andre Sánchez Valle and Neffy Noel Velásquez Sagastume from the Secretary of Finance in Honduras; Andrea Gregory from Jamaica’s Tax Administration and Customs agencies; Emma Isaza from Panama’s Finance Ministry; Diego Dominguez from Paraguay’s Finance Ministry; and Óscar Gustavo Núñez Del Arco Mendoza and Jorge Rivera Calderón from Peru’s Ministry of Economy and Finance.