Replication Data for: Problemen Belastingdienst door karige financiering

DOI

The data is gathered from the OECD Tax Administration Series and other sources mentioned in the publication. The code modifies the raw data files attached into the dataset used for the analyses. We investigate the trend in resources of the Dutch Tax Authority and contrast this to their activities and to other tax authorities.

Method: Data were gathered from the OECD Tax Administration Series, both via the ISORA database and hand-collection. Universe: We collected information on resources of Tax Authorities covered in the OECD Tax Administration Series. Additional data is gathered on total tax revenues, tax filings, GDP and government budget from the other sources indicated. Country / Nation: The Netherlands

Identifier
DOI https://doi.org/10.34894/RK6MVA
Related Identifier IsCitedBy https://esb.nu/wp-content/uploads/2024/05/208-209_vdGeest.pdf
Metadata Access https://dataverse.nl/oai?verb=GetRecord&metadataPrefix=oai_datacite&identifier=doi:10.34894/RK6MVA
Provenance
Creator Van der Geest, Jesse ORCID logo; Peters, Christian ORCID logo
Publisher DataverseNL
Contributor Van der Geest, Jesse; Tilburg University; DataverseNL
Publication Year 2024
Rights info:eu-repo/semantics/openAccess
OpenAccess true
Contact Van der Geest, Jesse (Tilburg University, Tilburg School of Economics and Management)
Representation
Resource Type Archival data; Dataset
Format application/vnd.openxmlformats-officedocument.spreadsheetml.sheet; application/pdf; application/x-stata-syntax; application/x-stata-smcl
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Version 1.0
Discipline Business and Management; Economics; Social and Behavioural Sciences