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

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.