Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/248946 
Year of Publication: 
2021
Series/Report no.: 
CESifo Working Paper No. 9401
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases, along with detailed sub-indices for six types of taxes (23 countries, 1960–2014). Relating tax reforms to the timing of elections, we examine electoral cycles in tax reforms. Our results show that politicians postpone tax rate increases to after elections. A key innovation of our data set is the coverage of harmonized indices for six tax types. Examining heterogeneity across tax types, we find that electoral cycles are particularly pronounced for value added tax rates and personal income tax rates.
Subjects: 
tax reforms
tax systems
tax rates
tax bases
data set
electoral cycles
JEL: 
D72
H20
H25
C23
Document Type: 
Working Paper
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