Appendix A — Graphical illustration of the revisions

All final revisions to variables considered (but not necessarily included) in the analysis are illustrated in this appendix section with the twofold objective. First, the graphs are useful for illustrating the magnitude of the revisions across variables and countries. Second, the plots are indispensable to potentially identify any issues with the dataset that could impair our analysis (e.g. excessive values or lack of revisions). Appendix D of the online appendix provides statistical codes used to retrieve the data.

A.1 Fiscal revenue variables

Figure A.1: Final revisions to total revenue

Figure A.2: Final revisions to direct taxes

Figure A.3: Final revisions to indirect taxes

Figure A.4: Final revisions to social contributions

Figure A.5: Final revisions to other current revenue

Figure A.6: Final revisions to capital revenue

A.2 Fiscal spending variables

Figure A.7: Final revisions to total expenditure

Figure A.8: Final revisions to social transfers

Figure A.9: Final revisions to purchases

Figure A.10: Final revisions to interest payments

Figure A.11: Final revisions to gov. compensation

Figure A.12: Final revisions to other current expenditure

Figure A.13: Final revisions to gov. investment

Figure A.14: Final revisions to other capital expenditure

A.3 Macro variables

Figure A.15: Final revisions to GDP

Figure A.16: Final revisions to private consumption

Figure A.17: Final revisions to total investment

Figure A.18: Final revisions to exports

Figure A.19: Final revisions to gov. consumption

Figure A.20: Final revisions to compensation of employees