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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 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."

What the database contains

The 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.

What is included

The 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.

Uses

Researchers 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 1990–2004 period.

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Metadata & use

Identifier https://doi.org/10.60966/lqvtwvkf
License Creative Commons Attribution–NonCommercial–NoDerivs 3.0 IGO
Related Knowledge Product
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 2026-06-25
Tags/Keywords Tax Reform
Language
  1. 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 & 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
Data notes

What does this database cover?

It is a database of tax reforms in Latin America between 1990 and 2004, built to support research on the political economy of tax reforms in the region.

What was the main source of information?

The database was built using the Worldwide Tax Summaries (PwC International Tax Summaries) of PriceWaterhouseCoopers (PwC).

Why does the database stop at 2004?

The main source of information, the PwC International Tax Summaries, ceased publication in 2005, which constrains the period the database can cover.

How are the reforms organized in the data?

One table summarizes all the coded reforms that appear in the accompanying Stata .dta file, and a second table presents the detailed reforms.

Is there a paper accompanying the database?

Yes. The database accompanies the paper "Tax Reforms in Latin America in an Era of Democracy."

What can the database be used for?

It can be used for studying the political economy of tax reforms in Latin America, including how reforms compare across countries over 1990–2004.

What files are included in the dataset?

The dataset includes the coded reform data in Stata .dta and CSV formats, accompanying data dictionaries, and a PDF codebook documenting the variables and coding scheme.

Under what license can I use this dataset?

It is published under the Creative Commons Attribution–NonCommercial–NoDerivs 3.0 IGO license (http://creativecommons.org/licenses/by-nc-nd/3.0/igo/).

How do I cite this dataset?

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

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