Data and Code for: Externalities in International Tax Enforcement: Theory and Evidence

Principal Investigator(s): View help for Principal Investigator(s) Thomas Tørsløv, University of Copenhagen; Ludvig Wier, University of California-Berkeley; Gabriel Zucman, University of California-Berkeley

Version: View help for Version V1

Name	File Type	Size	Last Modified
Copies-of-data			09/02/2022 06:33:AM
Master online.do	text/plain	4.5 KB	08/04/2021 07:41:AM
ReadMe.pdf	application/pdf	223.9 KB	09/02/2022 02:32:AM
TWZ2020b.xlsx	application/vnd.openxmlformats-officedocument.spreadsheetml.sheet	2.6 MB	03/28/2022 01:39:AM

Project Citation:

Tørsløv, Thomas, Wier, Ludvig, and Zucman, Gabriel. Data and Code for: Externalities in International Tax Enforcement: Theory and Evidence. Nashville, TN: American Economic Association [publisher], 2023. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2023-04-07. https://doi.org/10.3886/E146321V1

Project Description

Summary:

This repository contains the code to replicate the figures for our paper “Externalities in Tax Enforcement”.

Please read the "ReadMe.pdf" for full detail on data access and replication details. See the excel file "TWZ2020b Final.xls" for data used in the main tables.

We cannot attach the tax authority data - as this contains classified information on tax payers. We will gladly facilitate the contact with the Danish Revenue Authority if you would like to apply for access to the original data.

We refer to the main paper for a description of the data files.

Scope of Project

Subject Terms: Public Finance

JEL Classification:
      B17 History of Economic Thought through 1925: International Trade and Finance
      E62 Fiscal Policy
      G28 Financial Institutions and Services: Government Policy and Regulation

Geographic Coverage: Global

Time Period(s): 2009 – 2015

Data Type(s): program source code

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Published Versions

V1 [2023-04-07]

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DDI 2.5

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This material is distributed exactly as it arrived from the data depositor. ICPSR has not checked or processed this material. Users should consult the investigator(s) if further information is desired.