Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - 2022
a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 …). Our dataset 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 provide first empirical evidence …