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Réformes Fiscales en Amérique Latine à l’Ère de la Démocratie. Une Base de Données (Mise à Jour 2014)

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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Metadata & use

Identifiant https://doi.org/10.60966/lqvtwvkf
Licence Creative Commons Attribution – Pas d’Utilisation Commerciale – Pas de Modification 3.0 IGO
Produit de Connaissances Connexe
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
Langue English
Couverture Temporelle 1990-2004
Pays
Région Amérique Latine et Caraïbes
Éditeur
Auteur
Type de Collecte de Données Donnée administrative
Type Statistique Donnée de Panel
Structure des Données Structured Data

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