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

By Department of Research and Chief Economist (VPS/RES/RES)

This document presents the codebook for a novel database of tax reforms for Latin America between 1990 and 2004 using the Worldwide Tax Summaries of PriceWaterhouseCoopers (PwC). The constraint we face is the interruption of the publication of our main source of information, the PriceWaterhouseCoopers International Tax Summaries, in 2005. This database can be used for studying the political economy of tax reforms in Latin America as it is shown in the accompanying paper “Tax Reforms in Latin America in an Era of Democracy”. Table 1 summarizes all the reforms that have been coded and that are in the accompanying stata dta file. Table 2 presents the detailed reforms.

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Identifier https://doi.org/10.60966/lqvtwvkf
License Creative Commons Attribution–NonCommercial–NoDerivs 3.0 IGO
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Citation

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
Published date 2015-03-04
Modified date 2025-04-10
Tags/Keywords Tax Reform
Language English
Temporal coverage 1990-2004
Country
Argentina
Bolivia
Brazil
Chile
Colombia
Costa Rica
Dominican Republic
Ecuador
El Salvador
Guatemala
Honduras
Jamaica
Mexico
Nicaragua
Panama
Paraguay
Peru
Trinidad and Tobago
Uruguay
Venezuela
Region Latin America and the Caribbean
Publisher
Inter-American Development Bank
Author
Scartascini, Carlos
Data collection type Administrative Data
Statistical type Panel Data
Data structure Structured Data

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