Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/333247 
Year of Publication: 
2023
Citation: 
[Journal:] Journal of Economics and Statistics [ISSN:] 2366-049X [Volume:] 243 [Issue:] 1 [Year:] 2023 [Pages:] 109-121
Publisher: 
De Gruyter Oldenbourg, Berlin
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.
Subjects: 
business register
business tax
corporate tax
trade tax
turnover tax
JEL: 
H25
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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