Exploitation of the German Taxpayer Panel

The German Taxpayer Panel which is provided by the Federal Statistical Office and which has recently been developed, offers very rich data for the empirical analysis of tax effects. So far, this data set has rarely been employed for research. This project is aimed at solving the problems which are related to the use of this panel containing around 22 million income tax returns. In doing so, the Taxpayer Panel may be made available for numerous potential applications.

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