Taxing Wages in Latin America and the Caribbean 2016

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 pai This report provides internationally comparable data on taxes and SSCs paid on labour income for the group of 20 LAC countries. It is a joint publication by the Inter-American Development Bank (IDB), the Inter-American Center of Tax Administrations (CIAT), and the OECD. Using a similar methodology to the OECD Taxing Wages database, it presents cross-country comparisons between LAC economies and OECD economies. The Report also contains a special feature which explores some of the relationships existing in LAC countries between taxes on wages (specifically SSCs), characteristics of labour markets and levels of labour informality