The zip-file "Tax Codes" contains tax codes for the 8 sample countries from 1983 to 2016. Facts_intro contains the data presented in Section 2 of the paper.
Bick, A. (Contributor), Brüggemann, B. (Contributor), Fuchs-Schündeln, N. (Contributor), Paule-Paludkiewicz, H. (Contributor) (2019). Data for: Long-term Changes in Married Couples’ Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s. Mendeley Data. 10.17632/8bk3v63dh5.1