This dataset contains tables and figures for the publication "Revenue Collection Is Not Enough: Taxes as an Instrument of Development" (Related publication only available in Spanish). Taxation in Latin America is largely viewed as a means of generating income to keep the government in business. In recent years, progress has been made towards increasing total revenue, but most countries in the region still lag well behind other countries with similar levels of development. More importantly, Latin America policymakers still largely ignore the potential of taxation to contribute to other important development goals. Governments have repeatedly missed the chance to influence consumption and production patterns by using taxes to effect relative price changes. More than Revenue aims to provide an up-to-date overview of the current state of taxation in the Latin American and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.

The Financial Processing Centers layer consists of the following> Defense Finance and Accounting Services (DFAS) > DFAS like services associated with non DOD Federal Agencies > State Government Payment Centers > Internal Revenue Service payment centers (the IRS calls these 'Taxpayers Assistance Centers' > Check clearing houses including Federal Reserve locations that act as check clearing houses > Credit card payment processing centers > Defense Finance and Accounting Services provide accounting and finance services for military departments and defense agencies. Non-Defense Federal Government Equivalent agencies provide accounting and finance services for non-military government agencies. Internal Revenue Service Taxpayers Assistance Centers provided payment arrangements, account inquiries, adjustments, tax forms and preparation, and accepts payments. State Government Payment Centers provide payroll services for state government employees. Credit card clearinghouses participate in the transfer of funds for a credit card. And check clearinghouses participate in the transfer of funds for a check transaction. The basis of this dataset was information gathered from official internet websites for the agencies represented in this dataset, as well as other public domain and open source research. The name, address, phone number and geospatial location for 90% of the entities were completely verified by TGS. The locations for the balance of the entities were assigned using automated methods. Text fields in this dataset have been set to all upper case to facilitate consistent database engine search results. All diacritics (e.g. the German umlaut or the Spanish tilde) have been replaced with their closest equivalent English character to facilitate use with database systems that may not support diacritics. The currentness of this dataset is indicated by the [CONTDATE] attribute. Based upon this attribute the oldest record dates from 09/25/2006 and the newest record dates from 10/02/2006.