For each of the reforms included in the database, the following information is available:
- Type of tax. For example, corporate income tax, personal income tax, social security contributions paid by employers or employees, property taxes, value added tax and a variety of excise duties. A more detailed breakdown of tax categories is available as of 2014Q3.
- Type of reform. For example, a change in the rate or the base.
- Direction of reform. For example, whether it concerns an increase or a reduction in the rate.
- Time period. For example, the time period 2014Q3-2015Q2.
- Description of reform.
- Date of announcement/entry into force (available as of 2014Q3).
The information is not consolidated, which implies that one and the same tax can be the subject of a reform increasing it and another reform decreasing it during the same period.
The database currently covers the period from 2010 to mid-2015. Croatia is covered as of 2012. The overall period is divided into five sub-periods, following the reporting logic of "Tax Reforms in EU Member States": 2010Q1-2011Q2, 2011Q1-2012Q2, 2012Q1-2013Q2, 2013Q3-2014Q2 and 2014Q3-2015Q2. Given this temporal partition, there is some overlap in the reporting of measures and reforms in the period up to 2013Q2.