Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - 2022 - This version: August 2022
Research on many important questions on taxation is impeded by a lack of cross-nationally comparable data. 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...