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Die Konzeption des Taxpayer-Panels 2

Author

Listed:
  • Wittmaack, Moritz
  • Brackmann, Tim
  • Wiynck, Frederik

Abstract

Seit der ersten Bereitstellung im Jahr 2007 bietet das Taxpayer-Panel Forschenden die Möglichkeit, die Daten der Lohn- und Einkommensteuerstatistik im Längsschnitt zu analysieren. Hierzu werden Beobachtungen derselben Steuerpflichtigen aus den Querschnittsdaten über die Zeit verknüpft. Nun wurde das Taxpayer-Panel durch eine Neukonzeption der Datenaufbereitung und Stichprobenziehung weiterentwickelt. Hierdurch konnten bisherige designbedingte Unschärfen für die Datenanalyse behoben werden.

Suggested Citation

  • Wittmaack, Moritz & Brackmann, Tim & Wiynck, Frederik, 2025. "Die Konzeption des Taxpayer-Panels 2," WISTA – Wirtschaft und Statistik, Statistisches Bundesamt (Destatis), Wiesbaden, vol. 77(3), pages 103-119.
    • Handle: RePEc:zbw:wistat:320364
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