ABSTRACT
Latin American countries are strongly characterized by different economic and social indicators within the area, a fact that is crucial for the analysis of their tax systems. Total population is about 540 million citizens in 2005 for 19 countries,2
from Brazil with more than 187 million and Mexico with 106 million, to Panama and Uruguay, with more than three million inhabitants each. Similarly, the level of development differs in the region. The average GDP per capita is estimated at about $3,750 in 2005, with, on one hand, countries such as Mexico (about $6,800 per capita) and Chile ($5,200), and, on the other hand, Bolivia ($960), Nicaragua ($830) and Haiti ($400).
