1. These are mostly plots looking at longitudinal trends. Suggestions for alternative relationships to look at are very welcome. What's interesting to you?
2. Still honing my data viz skills, so plot design comments very welcome too.)
This is pretty consistent across the years.
Here, you can see the tax reform spikes, especially cuts to personal and corporate income taxes, by Carter (late 70s), Reagan (1986) and George W. Bush (early 2000s).
And measures that decrease the base/rate are generally more popular than measures that increase the base/rate (again, raw numbers).
Of the specific categories, we can see CIT measures are mostly used for investment promotion and capital gains reform.
This is again pretty consistent across the years.
Generally, it looks negative. But there is clear variation across countries. Here I've zoomed in on 12 states:
By that same proxy:
- CIT and property tax reforms are mostly about *decreasing* tax rate/base;
- PIT reform about *increasing*
- Others largely neutral
Property and CIT reforms also seemed to become more focused on lowering taxes in 90s and 00s.
From 1970-2015, Turkey and Denmark most active in raising taxes; France, UK, US most active in lowering taxes (again, raw number of measures):
Here, China, Luxembourg and Brazil come out as biggest tax decreasers; Turkey, Denmark still atop increasers.
The historical trend of tax reform measures is: more focus on base/rate decreases, esp. in 90s and 00s