02178cas a2200277 a 4500 AALejournalIMF018466 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484354865 1018-5941 BD-DhAAL BD-DhAAL Amaglobeli, David. Tax Policy Measures in Advanced and Emerging Economies : A Novel Database / David Amaglobeli, Valerio Crispolti, Era Dabla-Norris, Pooja Karnane. Washington, D.C. : International Monetary Fund, 2018. 1 online resource (60 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Crispolti, Valerio. Dabla-Norris, Era. Karnane, Pooja. IMF Working Papers; Working Paper ; No. 2018/110 Full text available on IMF http://elibrary.imf.org/view/journals/001/2018/110/001.2018.issue-110-en.xml IMF e-Library