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Abstract
This documentation extends Romer and Romer’s (2009), Cloyne’s (2012), Uhl’s (2012), and Gechert et al.'s (2016) narrative accounts of legislated tax changes up to the end of 2017. The dataset is the basis of my PhD dissertation (Hayo & Mierzwa, 2020, 2021a, 2021b, 2021c; Hayo et al., 2021; Mierzwa, 2021).
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This item has been published with the following license: In Copyright