The German turnover tax statistics panel

Alexander Vogel; Stefan Dittrich

doi:10.3790/schm.128.4.661

The German turnover tax statistics panel

Research output: Journal contributions › Journal articles › Research

Standard

The German turnover tax statistics panel. / Vogel, Alexander; Dittrich, Stefan.
In: Journal of Contextual Economics (JCE) - Schmollers Jahrbuch, Vol. 128, No. 4, 2008, p. 661-670.

Research output: Journal contributions › Journal articles › Research

Bibtex

@article{3dca7659d31e412a972cfeea70149139,

title = "The German turnover tax statistics panel",

abstract = "Based on the yearly turnover tax statistics, the German turnover tax statis-tics panel allows for the first time detailed longitudinal analyses of nearly alleconomic sectors. In addition to turnover tax related variables, the dataset pro-vides information about exports, imports and, due to the combination with theGerman business register (Unternehmensregister), information about employ-ees liable to pay social insurance. The panel contains more than 4.3 millionenterprises and 1.9 million of these are covered over the whole time periodfrom 2001 to 2005. There is no other German statistics that covers nearly alleconomic sectors with such completeness.In the following we give an overview of the turnover tax statistics and thematching process (sections 2 and 3). Section 4 describes the variables includedin the dataset and in section 5 examples of the research potential are presented.The paper closes with information about the way of data access ",

keywords = "Economics",

author = "Alexander Vogel and Stefan Dittrich",

year = "2008",

doi = "10.3790/schm.128.4.661",

language = "English",

volume = "128",

pages = "661--670",

journal = "Journal of Contextual Economics (JCE) - Schmollers Jahrbuch",

issn = "0342-1783",

publisher = "Duncker & Humblot GmbH",

number = "4",

}

RIS

TY - JOUR

T1 - The German turnover tax statistics panel

AU - Vogel, Alexander

AU - Dittrich, Stefan

PY - 2008

Y1 - 2008

N2 - Based on the yearly turnover tax statistics, the German turnover tax statis-tics panel allows for the first time detailed longitudinal analyses of nearly alleconomic sectors. In addition to turnover tax related variables, the dataset pro-vides information about exports, imports and, due to the combination with theGerman business register (Unternehmensregister), information about employ-ees liable to pay social insurance. The panel contains more than 4.3 millionenterprises and 1.9 million of these are covered over the whole time periodfrom 2001 to 2005. There is no other German statistics that covers nearly alleconomic sectors with such completeness.In the following we give an overview of the turnover tax statistics and thematching process (sections 2 and 3). Section 4 describes the variables includedin the dataset and in section 5 examples of the research potential are presented.The paper closes with information about the way of data access

AB - Based on the yearly turnover tax statistics, the German turnover tax statis-tics panel allows for the first time detailed longitudinal analyses of nearly alleconomic sectors. In addition to turnover tax related variables, the dataset pro-vides information about exports, imports and, due to the combination with theGerman business register (Unternehmensregister), information about employ-ees liable to pay social insurance. The panel contains more than 4.3 millionenterprises and 1.9 million of these are covered over the whole time periodfrom 2001 to 2005. There is no other German statistics that covers nearly alleconomic sectors with such completeness.In the following we give an overview of the turnover tax statistics and thematching process (sections 2 and 3). Section 4 describes the variables includedin the dataset and in section 5 examples of the research potential are presented.The paper closes with information about the way of data access

KW - Economics

UR - https://www.mendeley.com/catalogue/7ab4f2f7-4ed9-32a9-bb27-eb7e5b9f863b/

U2 - 10.3790/schm.128.4.661

DO - 10.3790/schm.128.4.661

M3 - Journal articles

VL - 128

SP - 661

EP - 670

JO - Journal of Contextual Economics (JCE) - Schmollers Jahrbuch

JF - Journal of Contextual Economics (JCE) - Schmollers Jahrbuch

SN - 0342-1783

IS - 4

ER -