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Tax Policy Measures in Advanced and Emerging Economies: A Novel Database
Author:
Mr. David Amaglobeli
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Mr. Valerio Crispolti
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Ms. Era Dabla-Norris
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Pooja Karnane null

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Florian Misch
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Series:
IMF Working Papers
Volume/Issue:
Volume 2018: Issue 110
Language:
English
Publication Date:
11 May 2018
DOI:
https://doi.org/10.5089/9781484354865.001
ISBN:
9781484354865
ISSN:
1018-5941
Pages:
60
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
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund