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Business-Tax-Panel – Zusammenführung von Unternehmenssteuerstatistiken

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  • Kristiansen, Annette

Abstract

Das Business-Tax-Panel führt die Ertrag- und Umsatzsteuerstatistiken des Statistischen Bundesamtes bei gleichen Erhebungseinheiten im Zeitverlauf zusammen. Dies stärkt die empirische Steuerforschung mit amtlichen Unternehmenssteuerdaten und schafft vielfältige Analysemöglichkeiten für Wissenschaft und Politik. Neben der Untersuchung einzelner Steuerstatistiken im Zeitverlauf ermöglicht das Panel auch steuerstatistikübergreifende Analysen. Der Artikel beschreibt die zugrunde liegenden Einzeldaten sowie das methodische Vorgehen bei der Zusammenführung. Erste deskriptive Einblicke verdeutlichen das Potenzial für unterschiedliche Forschungsvorhaben, welche mithilfe des Business-Tax-Panels umsetzbar sind.

Suggested Citation

  • Kristiansen, Annette, 2023. "Business-Tax-Panel – Zusammenführung von Unternehmenssteuerstatistiken," WISTA – Wirtschaft und Statistik, Statistisches Bundesamt (Destatis), Wiesbaden, vol. 75(4), pages 47-60.
    • Handle: RePEc:zbw:wistat:275645
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    References listed on IDEAS

    as
    1. Kruse, Hendrik W. & Meyerhoff, Annette & Erbe, Anette, 2021. "Neue Methoden zur Mikrodatenverknüpfung von Außenhandels- und Unternehmensstatistiken," WISTA – Wirtschaft und Statistik, Statistisches Bundesamt (Destatis), Wiesbaden, vol. 73(5), pages 53-63.
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