Tax Reforms in Latin America in an Era of Democracy

Diego Focanti, Mark Hallerberg () and Carlos Scartascini

No IDB-WP-457, Research Department Publications from Inter-American Development Bank, Research Department

Abstract: The literature on taxes and public finance generally focuses on revenues, an easily observable and generally available variable, as the observable measure of tax policy. Still, revenues depend on many determinants other than the political will and policy objectives of the government. It is therefore important, when studying the politics of taxation, to evaluate specific changes to the tax code such as rates, bases and exemptions. With the underlying goal of exploring the political process and the determinants of tax policy, this paper compiles a novel and highly comprehensive database of tax reforms for Latin America between 1990 and 2004. The paper present a description of the database as well as the stylized facts of tax reforms in Latin America. Examples of the database’s uses are discussed, as is motivation for future research.

JEL-codes: D72 H2 K34 (search for similar items in EconPapers)
Date: 2013-12
New Economics Papers: this item is included in nep-acc, nep-lam, nep-pbe, nep-pol and nep-pub
References: Add references at CitEc
Citations: View citations in EconPapers (15)

Downloads: (external link)
http://www.iadb.org/research/pub_hits.cfm?pub_id=38311389 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (http://www.iadb.org/research/pub_hits.cfm?pub_id=38311389 [301 Moved Permanently]--> https://www.iadb.org/research/pub_hits.cfm?pub_id=38311389)

Related works:
Working Paper: Tax Reforms in Latin America in an Era of Democracy (2013)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:idb:wpaper:idb-wp-457

Access Statistics for this paper

More papers in Research Department Publications from Inter-American Development Bank, Research Department Contact information at EDIRC.
Bibliographic data for series maintained by Felipe Herrera Library ().