Tax%20Reforms%20in%20Latin%20America%20in%20an%20Era%20of%20Democracy%2E%20A%20Database%20%282014%20Update%29

Datasets

Tax Reforms in Latin America in an Era of Democracy. A Database (2014 Update)


CODE: IDB-DB-111
AUTHOR(s): Focanti, Diego , Hallerberg, Mark , Scartascini, Carlos
PUBLISHED: November 2013
LANGUAGE: English
RELATED TOPICS: Government and Democracy
DOWNLOAD DATASET IN: English

Note: this new version of the database introduces some minor changes to the coding of some reforms, particularly in the minor reforms category, following comments received and extensive review by the authors.

Abstract:

This database compiles every tax reform that took place in Latin America between 1990 and 2004 according to the Worldwide Tax Summaries of PriceWaterhouseCoopers (PwC). As presented in the accompanying paper “Tax Reforms in Latin America in an Era of Democracy”, this database can be used for understanding the determinants of tax reforms in Latin America. Exact variable definitions as well as a summary of the reforms coded can be found in the codebook.

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Related Research by JEL Codes:
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    IDB-WP-457 - December 2013

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