The study of past tax reforms has been constrained by the lack of internationally comparable data on important details of such reforms.
The Tax Policy Reform Database (TPRD) is a novel and comprehensive database of tax policy measures adopted in 23 advanced and emerging market economies over the last 4 decades. It was developed by the Fiscal Affairs Department of the International Monetary Fund (IMF) in collaboration with IBFD, using information from more than 900 Economic Surveys from the Organisation for Economic Co-operation and Development (OECD) and 37,000 tax-related news items from the IBFD archives. For every measure, a link to the original IBFD news report is provided in the TPRD.
The database provides information on the announcement and implementation dates, whether the measures represent major changes, are part of a broader tax package, and are phased in over several years. Using it will facilitate analytical work in this area by offering detailed and comparable information on tax policy changes across a long-time horizon for a wide set of countries.
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