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If you find this tax rate dataset useful and use it, we ask that you please cite it as follows:
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Carlos Vegh and Guillermo Vuletin, (2015), “How is tax policy conducted over the business cycle?,” American Economic Journal: Economic Policy, Vol 7 (August 2015), pp. 327-370.
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Data availability:
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https://openknowledge.worldbank.org/handle/10986/29303
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