{"help": "https://data.iadb.org/api/3/action/help_show?name=package_show", "success": true, "result": {"alternate_identifier": "https://data.iadb.org/dataset/tax-reforms-in-latin-america-in-an-era-of-democracy-a-database-2014-update", "citation": {"en": "Scartascini, Carlos (2015). Tax Reforms in Latin America in an Era of Democracy. A Database (2014 Update). IDB Open Data. https://doi.org/10.60966/lqvtwvkf", "es": "Scartascini, Carlos (2015). Reformas Tributarias en Am\u00e9rica Latina en una Era de Democracia. Una Base de Datos (Actualizaci\u00f3n 2014). Datos Abiertos del BID. https://doi.org/10.60966/lqvtwvkf", "fr": "Scartascini, Carlos (2015). R\u00e9formes Fiscales en Am\u00e9rique Latine \u00e0 l\u2019\u00c8re de la D\u00e9mocratie. Une Base de Donn\u00e9es (Mise \u00e0 Jour 2014). Donn\u00e9es Ouvertes de la BID. https://doi.org/10.60966/lqvtwvkf", "pt_BR": "Scartascini, Carlos (2015). Reformas Tribut\u00e1rias na Am\u00e9rica Latina em uma Era de Democracia. Uma Base de Dados (Atualiza\u00e7\u00e3o 2014). Dados Abertos do BID. https://doi.org/10.60966/lqvtwvkf"}, "ckan_dataset_type": "dataset", "conforms_to": "https://data.iadb.org/DataCatalog/v1.0/schema", "creator_user_id": "8748d869-6ba2-4035-8f37-a0e627eb4c16", "data_structure": [{"uri": "https://taxonomy.iadb.org/knowledgeProductsTaxonomy/20ec2046-8126-4e1d-a7ec-08a8d3d5f24c", "labels": {"en": "Structured Data", "es": "Datos Estructurados", "fr": "Donn\u00e9es Structur\u00e9es", "pt_BR": "Dados Estruturados"}}], "dataset_id": "", "frequency": {}, "id": "85990453-899d-48a8-b594-764ca8f8f640", "identifier": "https://doi.org/10.60966/lqvtwvkf", "in_series": {}, "language": ["en"], "license_id": "cc-by-nc-nd", "license_title": "Creative Commons Attribution\u2013NonCommercial\u2013NoDerivs 3.0 IGO", "license_url": "http://creativecommons.org/licenses/by-nc-nd/3.0/igo/", "metadata_created": "2015-03-04T00:00:00", "metadata_modified": "2026-10-28T17:48:12.803400", "name": "tax-reforms-in-latin-america-in-an-era-of-democracy-a-database-2014-update", "num_resources": 7, "organization": {"id": "aa9ea49a-64f0-4dcc-9c01-06245f1392a1", "name": "idb-datasets", "title": "IDB Datasets", "type": "organization", "description": "Official list of IDB Datasets", "image_url": "", "created": "2025-03-08T06:03:00.229362", "is_organization": true, "approval_status": "approved", "state": "active"}, "owner_org": "aa9ea49a-64f0-4dcc-9c01-06245f1392a1", "private": false, "regional": [{"uri": "https://taxonomy.iadb.org/knowledgeProductsTaxonomy/43917453886588535763041", "labels": {"en": "Latin America and the Caribbean", "es": "Am\u00e9rica Latina y el Caribe", "fr": "Am\u00e9rique Latine et Cara\u00efbes", "pt_BR": "Am\u00e9rica Latina e Caribe"}}], "source": ["https://publications.iadb.org/en/tax-reforms-latin-america-era-democracy"], "statistical_type": [{"uri": "https://taxonomy.iadb.org/knowledgeProductsTaxonomy/c8198b46-0399-40ec-877a-c2a5a26b0e8e", "labels": {"en": "Panel Data", "es": "Datos del Panel", "fr": "Donn\u00e9e de Panel", "pt_BR": "Dados em Painel"}}], "temporal_end": "2004-01-01", "temporal_start": "1990-01-01", "theme": [{"uri": "https://taxonomy.iadb.org/knowledgeProductsTaxonomy/5359760942722238", "labels": {"en": "Economy", "es": "Econom\u00eda", "fr": "\u00c9conomie", "pt_BR": "Economia"}}], "title": {"en": "Tax Reforms in Latin America in an Era of Democracy. A Database (2014 Update)", "es": "Reformas Tributarias en Am\u00e9rica Latina en una Era de Democracia. Una Base de Datos (Actualizaci\u00f3n 2014)", "fr": "R\u00e9formes Fiscales en Am\u00e9rique Latine \u00e0 l\u2019\u00c8re de la D\u00e9mocratie. Une Base de Donn\u00e9es (Mise \u00e0 Jour 2014)", "pt_BR": "Reformas Tribut\u00e1rias na Am\u00e9rica Latina em uma Era de Democracia. Uma Base de Dados (Atualiza\u00e7\u00e3o 2014)"}, "type": "dataset", "unit_observation": {"en": "Country", "es": "Pa\u00eds", "fr": "Pays", "pt_BR": "Pa\u00eds"}, "unit_responsible": {"en": "Department of Research and Chief Economist (VPS/RES/RES)", "es": "Department of Research and Chief Economist (VPS/RES/RES)", "fr": "Department of Research and Chief Economist (VPS/RES/RES)", "pt_BR": "Department of Research and Chief Economist (VPS/RES/RES)"}, "version": null, "creator": [{"authority_id": "120235067519677414319873", "creator_name": {"en": "Scartascini, Carlos", "es": "Scartascini, Carlos", "fr": "Scartascini, Carlos", "pt_BR": "Scartascini, Carlos"}, "creator_type": "personal", "url": ""}], "publisher": [{"email": "opendata@iadb.org", "publisher_name": {"en": "Inter-American Development Bank", "es": "Banco Interamericano de Desarrollo", "fr": "Banque Interam\u00e9ricaine de D\u00e9veloppement", "pt_BR": "Banco Interamericano de Desenvolvimento"}, "type": "organizational", "uri": "https://ror.org/02gjn4306", "url": "https://www.iadb.org"}], "resources": [{"access_rights": "", "access_url": "https://data.iadb.org/dataset/85990453-899d-48a8-b594-764ca8f8f640/resource/7dd793d6-9c32-4ba7-9ee7-ddb29fbd0da2", "cache_last_updated": null, "cache_url": null, "ckan_url": "https://data.iadb.org", "created": "2025-03-07T23:42:56.374827", "data_notes": {}, "datastore_active": true, "datastore_contains_all_records_of_source_file": true, "description": "", "file_id": "7fe479f6-6d65-479d-91a7-f5e96bf77527", "format": "CSV", "hash": "57f5e420f8515659cd353fde579ad403", "id": "7dd793d6-9c32-4ba7-9ee7-ddb29fbd0da2", "ignore_hash": false, "indicator_category": "", "is_indicator": false, "language": [], "last_modified": "2025-03-07T23:42:56.298304", "metadata_modified": "2025-04-10T21:28:52.993703", "mimetype": "text/csv", "mimetype_inner": null, "name": "fsh-taxreformslac-v02-2014-stataold", "package_id": "85990453-899d-48a8-b594-764ca8f8f640", "position": 0, "resource_id": "7dd793d6-9c32-4ba7-9ee7-ddb29fbd0da2", "resource_type": null, "rights": {}, "set_url_type": false, "size": 13421, "state": "active", "task_created": "2025-03-07 23:42:58.044810", "theme": {}, "url": "https://data.iadb.org/files/download/7fe479f6-6d65-479d-91a7-f5e96bf77527"}, {"access_rights": "", "access_url": "https://data.iadb.org/dataset/85990453-899d-48a8-b594-764ca8f8f640/resource/62709d07-5257-455e-8e39-29a9e41525f6", "cache_last_updated": null, "cache_url": null, "ckan_url": "https://data.iadb.org", "created": "2025-03-07T23:42:58.186149", "data_notes": {}, "datastore_active": true, "datastore_contains_all_records_of_source_file": true, "description": "", "file_id": "d9ea5f29-e3d7-42fc-bfb5-001f0d568e7f", "format": "CSV", "hash": "57f5e420f8515659cd353fde579ad403", "id": "62709d07-5257-455e-8e39-29a9e41525f6", "ignore_hash": false, "indicator_category": "", "is_indicator": false, "language": [], "last_modified": "2025-03-07T23:42:58.133198", "metadata_modified": "2025-04-10T21:28:54.505511", "mimetype": "text/csv", "mimetype_inner": null, "name": "fsh-taxreformslac-v02-2014-stata13", "package_id": "85990453-899d-48a8-b594-764ca8f8f640", "position": 1, "resource_id": "62709d07-5257-455e-8e39-29a9e41525f6", "resource_type": null, "rights": {}, "set_url_type": false, "size": 13421, "state": "active", "task_created": "2025-03-07 23:42:59.805638", "theme": {}, "url": "https://data.iadb.org/files/download/d9ea5f29-e3d7-42fc-bfb5-001f0d568e7f"}, {"access_rights": "", "access_url": "https://data.iadb.org/dataset/85990453-899d-48a8-b594-764ca8f8f640/resource/8edbe863-b183-4b48-8dbb-579837dd95c1", "cache_last_updated": null, "cache_url": null, "ckan_url": "https://data.iadb.org", "created": "2025-03-07T23:42:59.948352", "data_notes": {}, "datastore_active": true, "datastore_contains_all_records_of_source_file": true, "description": "", "file_id": "acb52040-0943-4551-a7df-e6f0a36b0c0d", "format": "CSV", "hash": "ba8b85b08889b5a2361b9efe2a45fb55", "id": "8edbe863-b183-4b48-8dbb-579837dd95c1", "ignore_hash": false, "indicator_category": "", "is_indicator": false, "language": [], "last_modified": "2025-03-07T23:42:59.896089", "metadata_modified": "2025-04-10T21:29:13.437963", "mimetype": "text/csv", "mimetype_inner": null, "name": "fsh-taxreformslac-v02-2014-stataold-dictionary", "package_id": "85990453-899d-48a8-b594-764ca8f8f640", "position": 2, "resource_id": "8edbe863-b183-4b48-8dbb-579837dd95c1", "resource_type": null, "rights": {}, "set_url_type": false, "size": 876, "state": "active", "task_created": "2025-03-07 23:43:02.442281", "theme": {}, "url": "https://data.iadb.org/files/download/acb52040-0943-4551-a7df-e6f0a36b0c0d"}, {"access_rights": "", "access_url": "https://data.iadb.org/dataset/85990453-899d-48a8-b594-764ca8f8f640/resource/9654fd9d-970b-4e87-ab1b-1d548fd68a32", "cache_last_updated": null, "cache_url": null, "created": "2025-03-07T23:43:02.707568", "data_notes": {}, "datastore_active": false, "datastore_contains_all_records_of_source_file": false, "description": "", "file_id": "f5b0cb83-d677-4758-a75d-02418b198bac", "format": "DTA", "hash": "", "id": "9654fd9d-970b-4e87-ab1b-1d548fd68a32", "indicator_category": "", "is_indicator": false, "language": [], "last_modified": "2025-03-07T23:43:02.576767", "metadata_modified": "2026-09-30T22:09:46.032406", "mimetype_inner": null, "name": "fsh-taxreformslac-v02-2014-stata13", "package_id": "85990453-899d-48a8-b594-764ca8f8f640", "position": 3, "resource_type": null, "rights": {}, "size": 27310, "state": "active", "theme": {}, "url": "https://data.iadb.org/files/download/f5b0cb83-d677-4758-a75d-02418b198bac"}, {"access_rights": "", "access_url": "https://data.iadb.org/dataset/85990453-899d-48a8-b594-764ca8f8f640/resource/27269cd1-66d8-4a2d-99d4-2e44c04e20e9", "cache_last_updated": null, "cache_url": null, "created": "2025-03-07T23:43:04.963632", "data_notes": {}, "datastore_active": false, "datastore_contains_all_records_of_source_file": false, "description": "", "file_id": "aab50577-e8b5-4666-ab69-feec421a920a", "format": "DTA", "hash": "", "id": "27269cd1-66d8-4a2d-99d4-2e44c04e20e9", "indicator_category": "", "is_indicator": false, "language": [], "last_modified": "2025-03-07T23:43:04.810778", "metadata_modified": "2026-09-30T22:09:55.022455", "mimetype_inner": null, "name": "fsh-taxreformslac-v02-2014-stataold", "package_id": "85990453-899d-48a8-b594-764ca8f8f640", "position": 4, "resource_type": null, "rights": {}, "size": 26859, "state": "active", "theme": {}, "url": "https://data.iadb.org/files/download/aab50577-e8b5-4666-ab69-feec421a920a"}, {"access_rights": "", "access_url": "https://data.iadb.org/dataset/85990453-899d-48a8-b594-764ca8f8f640/resource/19699290-2086-4318-9567-932ac130d2a9", "cache_last_updated": null, "cache_url": null, "ckan_url": "https://data.iadb.org", "created": "2025-03-07T23:43:06.844454", "data_notes": {}, "datastore_active": true, "datastore_contains_all_records_of_source_file": true, "description": "", "file_id": "53937529-a250-48e8-a402-110b6f1c4ec6", "format": "CSV", "hash": "ba8b85b08889b5a2361b9efe2a45fb55", "id": "19699290-2086-4318-9567-932ac130d2a9", "ignore_hash": false, "indicator_category": "", "is_indicator": false, "language": [], "last_modified": "2025-03-07T23:43:06.783418", "metadata_modified": "2025-12-24T06:34:18.285092", "mimetype": "text/csv", "mimetype_inner": null, "name": "fsh-taxreformslac-v02-2014-stata13-dictionary", "package_id": "85990453-899d-48a8-b594-764ca8f8f640", "position": 5, "resource_id": "19699290-2086-4318-9567-932ac130d2a9", "resource_type": null, "rights": {}, "set_url_type": false, "size": 876, "state": "active", "task_created": "2025-03-07 23:43:08.531453", "theme": {}, "url": "https://data.iadb.org/files/download/53937529-a250-48e8-a402-110b6f1c4ec6"}, {"access_rights": "", "access_url": "https://data.iadb.org/dataset/85990453-899d-48a8-b594-764ca8f8f640/resource/a4c52902-47f2-4b84-af88-ac37a0114abf", "cache_last_updated": null, "cache_url": null, "created": "2025-03-07T23:43:08.758700", "data_notes": {}, "datastore_active": false, "datastore_contains_all_records_of_source_file": false, "description": "", "file_id": "07858bee-1e76-4d22-b9df-2bbc77695c72", "format": "PDF", "hash": "", "id": "a4c52902-47f2-4b84-af88-ac37a0114abf", "indicator_category": "", "is_indicator": false, "language": [], "last_modified": "2025-03-07T23:43:08.676619", "metadata_modified": "2025-04-10T21:28:51.977761", "mimetype": "application/pdf", "mimetype_inner": null, "name": "fsh-taxreformslac-codebook2014", "package_id": "85990453-899d-48a8-b594-764ca8f8f640", "position": 6, "resource_type": null, "rights": {}, "size": 377919, "state": "active", "theme": {}, "url": "https://data.iadb.org/files/download/07858bee-1e76-4d22-b9df-2bbc77695c72"}], "spatial_coverage": [{"bbox": "", "centroid": "", "geom": "", "label": {"en": "Argentina", "es": "Argentina", "fr": "Argentine", "pt_BR": "Argentina"}, "uri": "https://sws.geonames.org/3865483"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Bolivia", "es": "Bolivia", "fr": "Bolivie", "pt_BR": "Bol\u00edvia"}, "uri": "https://sws.geonames.org/3923057"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Brazil", "es": "Brasil", "fr": "Br\u00e9sil", "pt_BR": "Brasil"}, "uri": "https://sws.geonames.org/3469034"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Chile", "es": "Chile", "fr": "Chili", "pt_BR": "Chile"}, "uri": "https://sws.geonames.org/3895114"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Colombia", "es": "Colombia", "fr": "Colombie", "pt_BR": "Col\u00f4mbia"}, "uri": "https://sws.geonames.org/3686110"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Costa Rica", "es": "Costa Rica", "fr": "Costa Rica", "pt_BR": "Costa Rica"}, "uri": "https://sws.geonames.org/3624060"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Dominican Republic", "es": "Rep\u00fablica Dominicana", "fr": "R\u00e9publique dominicaine", "pt_BR": "Rep\u00fablica Dominicana"}, "uri": "https://sws.geonames.org/3508796"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Ecuador", "es": "Ecuador", "fr": "\u00c9quateur", "pt_BR": "Equador"}, "uri": "https://sws.geonames.org/3658394"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "El Salvador", "es": "El Salvador", "fr": "Salvador", "pt_BR": "El Salvador"}, "uri": "https://sws.geonames.org/3585968"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Guatemala", "es": "Guatemala", "fr": "Guatemala", "pt_BR": "Guatemala"}, "uri": "https://sws.geonames.org/3595528"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Honduras", "es": "Honduras", "fr": "Honduras", "pt_BR": "Honduras"}, "uri": "https://sws.geonames.org/3608932"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Jamaica", "es": "Jamaica", "fr": "Jama\u00efque", "pt_BR": "Jamaica"}, "uri": "https://sws.geonames.org/3489940"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Mexico", "es": "M\u00e9xico", "fr": "Mexique", "pt_BR": "M\u00e9xico"}, "uri": "https://sws.geonames.org/3996063"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Nicaragua", "es": "Nicaragua", "fr": "Nicaragua", "pt_BR": "Nicar\u00e1gua"}, "uri": "https://sws.geonames.org/3617476"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Panama", "es": "Panam\u00e1", "fr": "Panama", "pt_BR": "Panam\u00e1"}, "uri": "https://sws.geonames.org/3703430"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Paraguay", "es": "Paraguay", "fr": "Paraguay", "pt_BR": "Paraguai"}, "uri": "https://sws.geonames.org/3437598"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Peru", "es": "Per\u00fa", "fr": "P\u00e9rou", "pt_BR": "Peru"}, "uri": "https://sws.geonames.org/3932488"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Trinidad & Tobago", "es": "Trinidad y Tobago", "fr": "Trinit\u00e9-et-Tobago", "pt_BR": "Trinidad e Tobago"}, "uri": "https://sws.geonames.org/3573591"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Uruguay", "es": "Uruguay", "fr": "Uruguay", "pt_BR": "Uruguai"}, "uri": "https://sws.geonames.org/3439705"}, {"bbox": "", "centroid": "", "geom": "", "label": {"en": "Venezuela", "es": "Venezuela", "fr": "Venezuela", "pt_BR": "Venezuela"}, "uri": "https://sws.geonames.org/3625428"}], "groups": [], "relationships_as_subject": [], "relationships_as_object": [], "doi": "10.60966/lqvtwvkf", "doi_status": true, "domain": "https://data.iadb.org", "doi_date_published": "2025-03-08", "doi_publisher": "IADB", "data_collection_type": [{"uri": "https://taxonomy.iadb.org/knowledgeProductsTaxonomy/afaa6857-390d-423a-820a-e25d836282d5", "labels": {"en": "Administrative Data", "es": "Datos Administrativos", "fr": "Donn\u00e9es administratives", "pt_BR": "Dados Administrativos"}}], "keyword": {"en": ["Tax Reform"], "es": ["Reforma tributaria"], "fr": ["R\u00e9forme fiscale"], "pt_BR": ["Reforma tribut\u00e1ria"]}, "contact_point": "opendata@iadb.org", "description": {"en": "This dataset is a novel database of tax reforms in Latin America between 1990 and 2004, built using the Worldwide Tax Summaries of PriceWaterhouseCoopers (PwC). The database supports research on the political economy of tax reforms in the region, as set out in the accompanying paper \"Tax Reforms in Latin America in an Era of Democracy.\"\n\n### What the database contains\nThe coding identifies and records tax reforms across the period: one table summarizes all the reforms that have been coded (and that appear in the accompanying Stata .dta file), and a second table presents the detailed reforms. A key constraint noted by the authors is that the main source of information, the PwC International Tax Summaries, ceased publication in 2005, which bounds the period the database can cover.\n\n### What is included\nThe dataset is distributed across several resources, including the coded reform data in Stata .dta and CSV formats, accompanying data dictionaries, and a PDF codebook documenting the variables and coding scheme.\n\n### Uses\nResearchers and analysts can use the database to study the political economy of tax reform across Latin America, comparing the timing and nature of reforms between countries over the 1990\u20132004 period.", "es": "Esta base de datos re\u00fane, de manera in\u00e9dita, las reformas tributarias adoptadas en Am\u00e9rica Latina entre 1990 y 2004, a partir de los Worldwide Tax Summaries de PriceWaterhouseCoopers (PwC). Su finalidad es servir de insumo para el estudio de la econom\u00eda pol\u00edtica de la reforma tributaria en la regi\u00f3n, l\u00ednea de trabajo que se desarrolla en el documento que la acompa\u00f1a, \"Reformas Tributarias en Am\u00e9rica Latina en una Era de Democracia\".\n\n### Qu\u00e9 contiene la base de datos\nCada reforma tributaria del per\u00edodo fue identificada y codificada. Una primera tabla recoge el conjunto de reformas codificadas, las mismas que figuran en el archivo Stata .dta adjunto, mientras que una segunda tabla detalla cada una de ellas. Los autores advierten una limitaci\u00f3n importante: los PwC International Tax Summaries, fuente principal del trabajo, dejaron de publicarse en 2005, hecho que acota el per\u00edodo de cobertura.\n\n### Qu\u00e9 incluye\nLos contenidos se reparten en varios recursos: los datos codificados de las reformas en formatos Stata .dta y CSV, los diccionarios de datos correspondientes y un libro de c\u00f3digos en PDF donde se documentan las variables y el esquema de codificaci\u00f3n.\n\n### Usos\nQuienes investigan o analizan estos temas pueden recurrir a la base para examinar la econom\u00eda pol\u00edtica de la reforma tributaria en Am\u00e9rica Latina y contrastar entre pa\u00edses el momento y el car\u00e1cter de las reformas a lo largo de 1990\u20132004.", "fr": "Cette base de donn\u00e9es rassemble, pour la premi\u00e8re fois, les r\u00e9formes fiscales men\u00e9es en Am\u00e9rique latine entre 1990 et 2004, \u00e0 partir des Worldwide Tax Summaries de PriceWaterhouseCoopers (PwC). Elle a vocation \u00e0 alimenter les travaux consacr\u00e9s \u00e0 l'\u00e9conomie politique de la r\u00e9forme fiscale dans la r\u00e9gion, perspective d\u00e9velopp\u00e9e dans l'article qui l'accompagne, \u00ab R\u00e9formes Fiscales en Am\u00e9rique Latine \u00e0 l'\u00c8re de la D\u00e9mocratie \u00bb.\n\n### Ce que contient la base de donn\u00e9es\nChaque r\u00e9forme fiscale de la p\u00e9riode a fait l'objet d'un rep\u00e9rage et d'un codage. Un premier tableau rassemble l'ensemble des r\u00e9formes cod\u00e9es, celles-l\u00e0 m\u00eames qui figurent dans le fichier Stata .dta joint ; un second tableau en pr\u00e9sente le d\u00e9tail. Les auteurs signalent une contrainte de taille : les PwC International Tax Summaries, source principale de l'\u00e9tude, ne sont plus publi\u00e9s depuis 2005, ce qui d\u00e9limite la p\u00e9riode couverte.\n\n### Ce qui est inclus\nLe mat\u00e9riel se r\u00e9partit entre plusieurs ressources : les donn\u00e9es cod\u00e9es des r\u00e9formes aux formats Stata .dta et CSV, les dictionnaires de donn\u00e9es associ\u00e9s et un livre de codes au format PDF d\u00e9crivant les variables et le sch\u00e9ma de codage.\n\n### Utilisations\nChercheurs et analystes peuvent s'appuyer sur cette base pour interroger l'\u00e9conomie politique de la r\u00e9forme fiscale en Am\u00e9rique latine et comparer d'un pays \u00e0 l'autre le calendrier et la nature des r\u00e9formes sur l'ensemble de la p\u00e9riode 1990\u20132004.", "pt_BR": "Esta base de dados re\u00fane, de forma in\u00e9dita, as reformas tribut\u00e1rias realizadas na Am\u00e9rica Latina entre 1990 e 2004, com base nos Worldwide Tax Summaries da PriceWaterhouseCoopers (PwC). O objetivo \u00e9 oferecer subs\u00eddios ao estudo da economia pol\u00edtica da reforma tribut\u00e1ria na regi\u00e3o, tema desenvolvido no artigo que a acompanha, \"Reformas Tribut\u00e1rias na Am\u00e9rica Latina em uma Era de Democracia\".\n\n### O que a base de dados cont\u00e9m\nCada reforma tribut\u00e1ria do per\u00edodo foi identificada e codificada. Uma primeira tabela re\u00fane todas as reformas codificadas, que constam do arquivo Stata .dta anexo, e uma segunda tabela traz cada uma delas em detalhe. Os autores apontam uma limita\u00e7\u00e3o relevante: os PwC International Tax Summaries, principal fonte do trabalho, deixaram de ser publicados em 2005, o que delimita o per\u00edodo de cobertura.\n\n### O que est\u00e1 inclu\u00eddo\nO material est\u00e1 distribu\u00eddo em v\u00e1rios recursos: os dados codificados das reformas nos formatos Stata .dta e CSV, os dicion\u00e1rios de dados correspondentes e um livro de c\u00f3digos em PDF que documenta as vari\u00e1veis e o esquema de codifica\u00e7\u00e3o.\n\n### Usos\nQuem pesquisa ou analisa esses temas pode recorrer \u00e0 base para examinar a economia pol\u00edtica da reforma tribut\u00e1ria na Am\u00e9rica Latina e comparar entre pa\u00edses o momento e a natureza das reformas ao longo de 1990\u20132004."}}}