Combined Business Tax Statistics 2016 of the Federal Statistical Office of Germany – A Micro Data Set for Scientific Use
Buchner Michael (),
Eisenmenger Matthias (),
Hohlweck Corinna () and
Mödinger Patrizia ()
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Buchner Michael: Federal Statistical Office, Gustav-Stresemann-Ring 11, 65189 Wiesbaden, Germany
Eisenmenger Matthias: Federal Statistical Office, Gustav-Stresemann-Ring 11, 65189 Wiesbaden, Germany
Hohlweck Corinna: Federal Statistical Office, Gustav-Stresemann-Ring 11, 65189 Wiesbaden, Germany
Mödinger Patrizia: Federal Statistical Office, Gustav-Stresemann-Ring 11, 65189 Wiesbaden, Germany
Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2023, vol. 243, issue 1, 109-121
Abstract:
This article aims to give background information of the combined business tax statistics 2016 of the Federal Statistical Office of Germany. The micro data set includes the different German business tax statistics, which are linked together (i.e. trade tax statistics, corporate income tax statistics, turnover tax statistics, statistics on business partnerships and associations as well as additional information of the statistical business register). With more than three million businesses the micro data set provides linked information on the German business structure and is available in anonymised form for scientific use at the Research Data Centre of the Federal Statistical Office.
Keywords: business tax; turnover tax; corporate tax; trade tax; business register (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:jns:jbstat:v:243:y:2023:i:1:p:109-121:n:6
DOI: 10.1515/jbnst-2022-0007
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