European tax returns used to estimate cross-border internet purchases within the EU

Publication date 7 December 2020
Description
The data that were used to measure cross‐border Internet purchases are
tax returns filed in the Netherlands by foreign companies that are
established in the EU. These tax data contain legal company names and
the annual turnover from sales in the Netherlands of goods taxed at low
or high tariff (i.e. sales to consumers). The data are extracted from
tax returns filed for 2014, 2015 and 2016. The data set contains 197424
filed tax returns from 22440 unique companies. These tax data from the
Netherlands are not openly available, because of strict privacy
legislation. Under severe restrictions (among others, anonymizing) and
obeying serious impositions (such as suppressing extreme values), we are
permitted to present aggregated figures on the data, see the following two publications:https://doi.org/10.1111/rssa.12487
https://doi.org/10.1137/1.9781611975673.35
Publisher Universiteit van Amsterdam
Organisations
  • Faculty of Economics and Business (FEB) - Amsterdam School of Economics Research Institute (ASE-RI)
Document type Dataset
Related publication A Bayesian Approach for Accurate Classification-Based Aggregates
DOI https://doi.org/10.21942/uva.13303034.v1
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