The narrative time series dataset contains the revenue effect, timing and motivation of all major Commonwealth tax policy actions from 1975 to 2018.

In categorising 880 discretionary tax changes, I primarily use the stated motivation of policymakers, which generates comparable categories to those in Cloyne (2013). 

The ”exogenous” category contains tax acts intended to improve long-run economic growth, ideological changes aimed at improving social outcomes, and tax administration measures to enhance the fairness of the tax system. 

The "endogenous"  changes are actions taken to reduce budget deficits, finance government spending programs, and mitigate the negative effects of other macroeconomic shocks.