|RELATED TOPICS:||Government and Democracy|
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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.
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.
The literature on taxes and public finance generally focuses on revenues, an easily observable and generally available variable, as the observable measure of tax policy. Still, revenues depend on many determinants other than the political will and policy objectives of the government. It is therefore important, when studying the politics of taxation, to evaluate specific changes to the tax code suc ... (View publication)
This paper aims to provide an overview of the current state of taxation in the Latin America and Caribbean (LAC) region, and its main reform needs and options. It previews the findings of recent studies prepared or commissioned by the Inter-American Development Bank (IDB) for its forthcoming flagship publication More than Revenue: Taxation as a Development Tool in the -Development in the Americas- ... (View publication)
The understanding of the economic effect of formal institutional rules has progressed substantially in recent decades. These formal analyses have tended to take for granted that institutional arenas such as Congress are the places where decision-making takes place. That is a good approximation in some cases (such as many developed countries today) but not in others. If countries differ in how inst ... (View publication)
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