gsaricimen/tax-harmonization-african-recs

Companion materials for a multimethod study of de jure tax harmonization in African Regional Economic Communities. Includes an XML template, decision criteria, data types, NLP methodology and code, and comparative findings. The underlying dataset is not included. # Tax Harmonization in African Regional Economic Communities ## About This repository provides supplementary materials for the article: > *Towards a Pan-African Economic Union? A Multimethod Study of Tax Harmonization, ....cite....* Any use of the supplementary materials provided in this repository must cite the publication above. The study examines de jure tax harmonization across African Regional Economic Communities through three complementary approaches: 1. comparative legal analysis; 2. Herfindahl-Hirschman Index (HHI)-based leximetric analysis; and 3. natural language processing (NLP)-based text-similarity analysis. ## Repository contents | Folder | Contents | |---|---| | `data` | XML template and definitions of the XML tags. The underlying country-level dataset is not included. | | `comparative-tax-law` | Decision criteria used in the comparative legal analysis, together with explanations of the relevant data types. | | `nlp` | Documentation of the NLP workflow, code structure, methodological references, and reproducibility notes. | | `supplementary_findings` | Comparative tables and REC-level outlier countries corresponding to the study's findings. | ## Data availability The repository does not reproduce or distribute the underlying country-level research dataset or source materials. It provides the analytical template, decision framework, calculation tools, methodological documentation, and reported findings necessary to understand and assess the study's research design. ## Citation Citation details will be added following publication of the article. ## Licence This repository is licensed under the terms set out in `LICENSE.md`.