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Tax Policy Measures in Advanced and Emerging Economies: A Novel Database

Era Dabla-Norris, Valerio Crispolti, David Amaglobeli, Florian Misch and Pooja Karnane

No 2018/110, IMF Working Papers from International Monetary Fund

Abstract: This paper describes a new, comprehensive database of tax policy measures in 23 advanced and emerging market economies over the last four decades. We extract this information from more than 900 OECD Economic Surveys and 37,000 tax-related news from the International Bureau of Fiscal Documentation using text-mining techniques. The innovation of this dataset lies in its granularity: changes in the rates and bases of personal and corporate income taxes, value added and sale taxes, social security contributions, excise, and property taxes are systematically documented. In addition, the database provides information on the announcement and implementation dates, whether the measures represent major changes, are part of a broader tax package, and phased in over several years. The paper also presents a range of stylized facts suggesting that information from this database is useful to deepen the analysis of tax policy changes for research and policy purposes.

Keywords: WP; tax; VAT; CIT; PIT; tax measure; Tax Reforms; Text Mining; Tax Policy; Implementation Lags; Political Economy; tax package; reform package; major tax; rate change; VAT measure; Corporate income tax; Personal income tax; Tax type organization; Value-added tax; Social security contributions; Global (search for similar items in EconPapers)
Pages: 60
Date: 2018-05-11
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Handle: RePEc:imf:imfwpa:2018/110