ABSTRACT
Introduction In this chapter, I want to complement the structural results of Chapter 8 with the information on tax reforms that I have collected from legal texts and other qualitative studies. As noted before, a structural analysis is good at explaining long-term trends and showing general, measurable comparable results, but it does not indicate the actual changes in legislation that may explain the general results. Complementing the data from the structural analysis with evidence of tax reforms is a truly valuable exercise since it provides a much more complete vision of discretionary tax policy in the five countries, and thus contextualizes the results. Any contrast can also be used as a check of the results, since in general, one should expect a certain coincidence between the structural analysis and the results from other qualitative material.
