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Combined Business Tax Statistics 2016 of the Federal Statistical Office of Germany – A Micro Data Set for Scientific Use

Author

Listed:
  • Buchner Michael
  • Eisenmenger Matthias
  • Hohlweck Corinna
  • Mödinger Patrizia

    (Federal Statistical Office, Gustav-Stresemann-Ring 11, 65189, Wiesbaden, Germany)

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.

Suggested Citation

  • Buchner Michael & Eisenmenger Matthias & Hohlweck Corinna & Mödinger Patrizia, 2023. "Combined Business Tax Statistics 2016 of the Federal Statistical Office of Germany – A Micro Data Set for Scientific Use," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 243(1), pages 109-121, February.
    • Handle: RePEc:jns:jbstat:v:243:y:2023:i:1:p:109-121:n:6
    DOI: 10.1515/jbnst-2022-0007
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    More about this item

    Keywords

    business tax; turnover tax; corporate tax; trade tax; business register;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    Statistics

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