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

Por 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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Identificador https://doi.org/10.60966/lqvtwvkf
Licença Creative Commons Atribuição–NãoComercial–SemDerivações 3.0 IGO
Produto de Conhecimento Relacionado
Citação

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
Data de publicação 2015-03-04
Data de modificação 2025-04-10
Idioma English
Cobertura Temporal 1990-2004
País
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
Região América Latina e Caribe
Publicador
Inter-American Development Bank
Autor
Scartascini, Carlos
Tipo de Coleta de Dados Administrative Data
Tipo Estatístico Panel Data
Estrutura dos Dados Structured Data

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