Find research datasets worth reusing
Search datasets from major research repositories and use ShareScore to quickly assess how well each record supports discovery, access, and reuse.
231
datasets available to search
ShareScore release 0.9.0
Dataset results
231 results for “Tax”
North Temperate Lakes LTER: Vilas County Property Tax Records 1997 - 2004
Each year, the county government in Vilas County, WI, assembles data on each parcel of property in the county for various governmental administrative purposes. These records serve the register of deeds, the department of taxation, and other county departments, as well as private citizens or businesses, such as realtors, who seek information on properties in the county. These records include assessments of the value of land and built improvements, their location, the name and mailing address of the owner, and other data. LTER has begun to collect these data each year from the county as a means of monitoring owners, and the social identities of owners (whether they are state agencies, private individuals, corporations, non-profit/conservation organizations, etc.). These data have already proved useful as a sampling frame for social science surveys. This data set includes property tax records for Vilas County for the years 1997, 1998, 2001, 2003, and 2004. Sampling Frequency: annually Number of sites: 15 Townships of Vilas County, WI, USA
Supplementary Datafile for "A reform of value-added taxes on foods can have health, environmental and economic benefits in Europe"
<p>The dataset contains the results of the study "A reform of value-added taxes on foods can have health, environmental and economic benefits in Europe" by Marco Springmann, Eugenia Dinivitzer, Florian Freund, Jørgen Dejgård Jensen, and Clara G Bouyssou. </p> <p>It contains VAT rates on foods across Europe, as well as the results of reforming VAT rates for foods, including increasing rates for meat and dairy and reducing rates for fruits and vegetables. The set of results include changes in food demand, changes in environmental impacts (greenhouse gas emissions, land use, water use, and eutrophication potential), changes in diet-related mortality, changes in costs (revenues, climate change costs, costs of illness). </p>
Are marriage-related taxes and Social Security benefits holding back female labor supply?
<p>Margherita Borella, Mariacristina De Nardi, and Fang Yang, "Are marriage-related taxes and Social Security benefits holding back female labor supply?". The Review of Economic Studies, Forthcoming. This package contains all the code and detailed instructions on how to replicate the data analysis and numerical results in the paper.</p>
Quality Assessment in DevOps: Automated Analysis of a Tax Fraud Detection System
<p>The dataset includes the results of the performance analysis of Big Blu case study under different workloads, number of available resources and execution demand of activities</p>
Regional Aspects of a Climate and Energy Tax Reform in Norway—Exploring Double and Multiple Dividends
<p>Results for the different scenarios described in Table 4.</p>
ADDRESSING TAX COMPLIANCE ISSUES FOR LOAN-BASED PAYMENT TYPES: DEVELOPMENT OF THE TAX BUFFER MECHANISM AND ITS USE IN THE FINTECH INDUSTRY
<p>In the modern world of the fintech industry, tax changes are one of the key problems, especially with fixed loans. This study examines the Tax Buffer mechanism, designed to effectively manage tax obligations that vary depending on the jurisdiction and stages of delivery of goods. The main task of the mechanism is to automatically recalculate taxes to minimize the risk of errors and reduce the burden on the accounting and legal departments of the company. The implementation of this solution allows you to reduce the number of manual operations, reduce transaction costs and improve the customer experience by eliminating the need to notify users of every change in the amount of taxes. The results of the implementation of the mechanism have shown its high efficiency: a significant reduction in the number of errors and financial disputes, as well as an increase in operational efficiency. The Tax Buffer mechanism is an important innovation that helps to increase the resilience of fintech companies to changes in tax legislation.</p>
Global Tax Expenditures Database (GTED)
<p>The GTED collects all publicly available data on tax expenditures (TEs) published by national governments worldwide from 1990 onwards, covering a total of 218 jurisdictions. Based on a step-by-step search process, 116 jurisdictions are currently classified as <em>Non-reporting Jurisdictions.</em> The remaining 102 ones do provide some type of TE data, which was gathered by the GTED team.</p> <p>Wherever available, the GTED gathers revenue forgone estimates and number of beneficiaries of individual TE provisions. It also gathers metadata including the definition of the TE provision, its legal basis and duration.</p> <p>Each record in the GTED is classified in four main categories: Tax Type, Policy Objective, Beneficiaries and Type of TE used. In some cases, second- or third-level categories have been introduced. For instance, <em>Fuel Tax</em> data is categorised at the third level within <em>Tax Type: Taxes on Good and Services Excise Taxes Fuel Tax</em>. If the information for a record is not available or unclear, the respective category is classified as <em>Not stated/unclear</em>.</p> <p>When governments do not publish provision-level data but rather some kind of aggregated information, the GTED gathers this aggregate data. Likewise, if governments report on specific areas of TE only (such as tax incentives for investments, or TEs on income taxes) the GTED presents data on these areas alone. The terms <em>TE reporting</em> or <em>TE report</em> are used broadly, and refer to a large variety of public documents, ranging from annual, comprehensive reports on TEs that are part of governmental budget documentation to individual documents issued by a public body and providing some aggregate information on some specific TE mechanisms. As a minimum requirement, reports must contain some kind of information on the actual use of TE provisions. For instance, a list of available tax deductions for investments, provided by a governmental investment promotion agency, would not be considered a TE report unless they provide revenue forgone estimates or any other data that would allow users of the GTED to obtain information about the actual use of the respective TEs.</p> <p>The GTED distinguishes <em>regular</em> and <em>irregular</em> reporting. A sequence of reports from 1995 to 2005 would not be considered regular reporting in the GTED, since the country had reported on a yearly basis, but not anymore. Likewise, <em>regular</em> is not necessarily related to annual reporting. Germany, for instance, publishes federal subsidy reports including TE data every two years since 1967. A total of 16 such reports have been issued since 1990, containing data on 29 budget years (until 2021). The GTED counts this as 31 years reported, because data is provided on a year-by-year basis and can be consulted and analysed as such.</p> <p>The data is processed in a consistent format seeking to increase the level of longitudinal and cross-country comparability. Whereas revenue forgone estimates are provided as reported by governments (in local currency units, current prices), the GTED also provides figures converted into US dollars as well as indicators providing the revenue forgone through TE provisions as shares both of <em>GDP</em> and <em>Tax Revenue</em> – to compute these two indicators, data from the <a href="https://www.wider.unu.edu/project/government-revenue-dataset">UNU-WIDER Government Revenue Dataset</a> is used as input. The share of revenue forgone as a percentage of Tax Revenue is computed using figures of total tax revenue collected by countries' central governments. The share of revenue forgone as a percentage of Tax Revenue is computed using figures of total tax revenue collected by countries' central governments.</p> <p>Besides all the effort put into ensuring comparability, cross-country analysis of TE data needs to be done cautiously. The main issue, which is inherent to TE data, regards <em>benchmarking</em>. TEs are defined as departures from – usually country-specific – normal tax structures or benchmarks. On this note, the GTED uses the data published by official governmental institutions, sticking to their own definitions of benchmarks, without trying to complement official figures or challenge what different countries consider as the standard tax system or the benchmark.</p> <p>When it comes to the methodology used by governments to compute the fiscal cost of TE provisions, the vast majority of countries report on TEs based on the <em>revenue forgone approach</em> that estimates the amount by which taxpayers have their tax liabilities reduced as a result of a TE based on their actual current economic behaviour. Since the revenue forgone methodology is static, the potential interconnections between different TE provisions are not taken into account when computing the fiscal cost of TEs based on it. Hence, aggregating revenue forgone estimates of the individual provisions computed separately and without taking behavioural changes into account would not result in a figure that represents the total cost of all TEs.</p> <p>While providing users of the database with the opportunity to draw comparisons across countries or country groups, we want to be clear that any such comparison should be mindful of different levels of reporting, differences in national benchmark systems and methodological shortcomings of revenue forgone estimations.</p> <p>Country Income Groups and Regional Classifications are based on the latest World Bank classifications.</p>
Data for: Assets in Periphery, Agents in the Core: Mapping the Micro Structures of International Tax Planning
<p>Data for: Assets in Periphery, Agents in the Core: Mapping the Micro Structures of International Tax Planning</p> <p>See paper at: https://osf.io/preprints/socarxiv/hyc4p</p> <p>In the last two decades, tax avoidance has risen to the top of the agenda of policy makers and international organizations. The majority of political action and academic research has focused on the macro-level of states, pointing towards the responsibility of ‘tax havens’ or ‘offshore financial centers’. Research on the micro-level has demonstrated the importance of non-state actors who facilitate tax planning, but tax advisors have never been studied systematically with global data. In this paper, we connect the micro and macro levels. We map tax advisors geographically using a novel empirical approach based on LinkedIn. We show that tax advisors generally locate in large cities in the EU and OECD, rather than in places targeted as ‘tax havens’. We further consider what determines the locations of tax advisors. Using multiple regression analysis, we find that locations of tax advisors does not correlate with the location of corporate profits, financial secrecy, or economic activity. Rather, it correlates with the managerial and financial activity. Our results underscore the core-periphery structure in offshore finance. Effective regulation of tax avoidance should focus on tax advisors, not only on the destination of money flows, since the active facilitation does not occur in those places.</p>
Green taxes as ecosystem conservation: an analysis of the industrial sector's view in Peru
<p><strong>Background:</strong> Environmental problems are becoming more and more recurrent nowadays, which is why many countries have acted on the matter, through different forms, laws and taxes that can contribute and reduce the polluting impact of companies at the time of manufacturing their products. One of the reforms has been environmental taxes, which are not only aimed at raising money, but also at taking corrective action on the behavior of companies that damage both the environment and the health of the population.</p> <p><strong>Objective:</strong> The research is interested in finding out the opinion and interest of managers of different companies in the industrial sector on environmental taxes, also known as green taxes, and whether they consider it necessary to add green taxes to the current tax system.</p> <p><strong>Method:</strong> For the data collection of the research, 120 managers of small and medium-sized enterprises in the industrial sector were questioned about whether green taxes could have an influence on ecosystem conservation and several other questions.</p> <p><strong>Results: </strong>63.3% of the managers surveyed agree that the application of an environmental tax is necessary.</p>
Changes in sugar-sweetened beverage consumption in the first two years (2018 – 2020) of San Francisco's tax: A prospective longitudinal study
<p><strong>Background:</strong> Sugar-sweetened beverage (SSB) taxes are a promising strategy to decrease SSB consumption, and their inequitable health impacts, while raising revenue to meet social objectives. In 2016, San Francisco passed a one cent per ounce tax on SSBs. This study compared SSB consumption in San Francisco to that in San José, before and after tax implementation in 2018.</p> <p><strong>Methods & findings</strong>: A longitudinal panel of adults (n = 1,443) was surveyed from zip codes in San Francisco and San José, CA with higher densities of Black and Latino residents, racial/ethnic groups with higher SSB consumption in California. SSB consumption was measured at baseline (11/17–1/18), one (11/18–1/19), and two years (11/19-1/20) after the SSB tax was implemented in January 2018. Average daily SSB consumption (in ounces) was ascertained using the BevQ-15 instrument and modeled as both continuous and binary (high consumption: ≥6 oz (178 ml) versus low consumption: <6 oz) daily beverage intake measures. Weighted generalized linear models (GLMs) estimated difference-in-differences of SSB consumption between cities by including variables for year, city, and their interaction, adjusting for demographics and sampling source. In San Francisco, average SSB consumption in the sample declined by 34.1% (-3.68 oz, p = 0.004) from baseline to 2 years post-tax, versus San José which declined 16.5% by 2 years post-tax (-1.29 oz, p = 0.157), a non-significant difference-in-differences (-17.6%, adjusted AMR = 0.79, p = 0.224). The probability of high SSB intake in San Francisco declined significantly more than in San José from baseline to 2-years post-tax (AOR[interaction] = 0.49, p = 0.031). The difference-in-differences of odds of high consumption, examining the interaction between cities, time and poverty, was far greater (AOR[city*year 2*federal poverty level] = 0.12, p = 0.010) among those living below 200% of the federal poverty level 2-years post-tax.</p> <p><strong> Conclusions:</strong> Average SSB intake declined significantly in San Francisco post-tax, but the difference in differences between cities over time did not vary significantly. Likelihood of high SSB intake declined significantly more in San Francisco by year 2 and more so among low-income respondents.</p>
Changes in sugar-sweetened beverage consumption in the first two years (2018 – 2020) of San Francisco’s tax: A prospective longitudinal study
Open the record for dataset details and reuse information.
Data on the Impact of Consumption Taxes on Income Inequality
<p>This data is part of a research project on the impact of consumption taxes on inequality by Julien Blasco, Elvire Guillaud and Michaël Zemmour.</p> <p>Our project is currently published in the LIS Working Paper Series. You may cite it as:</p> <blockquote> <p>Blasco J., Guillaud E., Zemmour M. (2020) <a href="http://www.lisdatacenter.org/wps/liswps/785.pdf">“Consumption Taxes and Income Inequality: An International Perspective with Microsimulation”</a>, <em>LIS Working Paper Series</em>, No. 785.</p> </blockquote> <p>You are free to use the datasets we provide here, but please cite them as:</p> <blockquote> <p>Blasco J., Guillaud E., Zemmour M., Data on the Impact of Consumption Taxes on Income Inequality, <a href="https://doi.org/10.5281/zenodo.4291984"><em>https://doi.org/</em>10.5281/zenodo.4291984</a>, October 2020.</p> </blockquote> <p>For detailed information on the method used, please refer to <a href="https://www.lisdatacenter.org/wps/liswps/785.pdf">Blasco, Guillaud and Zemmour (2020)</a>. In particular, the appendices describe the imputation models used for consumption. All the coefficients are given, which allows for a replication of this imputation method in other datasets.</p> <p>The code used is available at <a href="https://github.com/JulienBlasco/consumption-taxes">https://github.com/JulienBlasco/consumption-taxes</a>.</p> <p>Our data is base on surveys on income and consumption, harmonized by the <a href="https://www.lisdatacenter.org">Luxembourg Income Study</a>. We used <a href="https://stats.oecd.org">OECD Statistics</a> for National Accounts data on income, consumption and consumption tax revenue.</p> <p> </p> <p><strong>Description of the data</strong></p> <p>The data is constituted of five tables.</p> <ul> <li>Two datasets are aggregated indicators at the country-year level, such as Gini coefficients for different concepts of income, global consumption tax-to-income ratios, anti-redistributive effect of consumption taxes: <ul> <li>For the core model (82 country-years): ConsumptionTaxes_indicators_coremodel.dta</li> <li>For the lighter model (126 country-years): ConsumptionTaxes_indicators_xtnddmodel</li> </ul> </li> <li>Two datasets are variables broken down by percentiles of disposable income, within each country-year. Please note that these data are mainly for graphing purposes, not detailed analysis at the percentile level: <ul> <li>Core model (82 country-years): ConsumptionTaxes_percentiles_coremodel</li> <li>Lighter model (126 country-years): ConsumptionTaxes_percentiles_xtnddmodel</li> </ul> </li> <li>One dataset that contains the implicit effective tax rates on consumption, computed with National Accounts data: 18-07-27 OECD_itrcs.dta</li> </ul>
Greek ostrakon – rcpt. of tax payment in cash
Greek ostrakon – receipt of tax payment in cash Greek ostrakon – receipt of payment of a monetary equivalent for a tax in nature ID no.: MAK/AS/2782/54 Museum: Archaeological Museum in Kraków https://muzea.malopolska.pl/en/objects-list/1189 Digitalisation: RDW MIC, Małopolska's Virtual Museums Plus project Source: Objaverse 1.0 / Sketchfab
The paradigm of tax-reward and tax-punishment strategies in the advancement of public resource management dynamics
<p>In contemporary society, the effective utilization of public resources remains a subject of significant concern. A common issue arises from defectors seeking to obtain an excessive share of these resources for personal gain, potentially leading to resource depletion. To mitigate this tragedy and ensure sustainable development of resources, implementing mechanisms to either reward those who adhere to distribution rules or penalize those who do not, appears advantageous. We introduce two models: a tax-reward model and a tax-punishment model, to address this issue. Our analysis reveals that in the tax-reward model, the evolutionary trajectory of the system is influenced not only by the tax revenue collected but also by the natural growth rate of the resources. Conversely, the tax-punishment model exhibits distinct characteristics when compared to the tax-reward model, notably the potential for bistability. In such scenarios, the selection of initial conditions is critical, as it can determine the system's path. Furthermore, our study identifies instances where the system lacks stable points, exemplified by a limit cycle phenomenon, underscoring the complexity and dynamism inherent in managing public resources using these models.</p>
Database of Early Modern Tax Registers of the White Forest (Central Poland)
<p><span>The creation of the database and research using its contents were funded by a project financed by the National Science Centre (Poland), grant no. 2021/43/B/HS3/02636.</span></p>
Export taxes from Solleder (2013) and Solleder (2020)
<p><strong>Description</strong></p> <p>This dataset contains the Panel Export Tax (PET) dataset introduced by Solleder (2013) and its extension, which is used in Solleder (2020). Export taxes were collected from official sources.</p> <p>The <em>dta </em>file can be opened with STATA 14 or above. The <em>csv</em> file is a comma-separated value file. The separator is ',', and the first row is variable names. The content is the same in both files. Variables are:</p> <ul> <li><em>exporter</em>: ISO 3166 3-character country codes, string; </li> <li><em>commoditycode</em>: product 6-digit HS codes in HS revision 1992 (H0), numeric;</li> <li><em>Value</em>: export tax rate in %, numeric;</li> <li><em>year</em>: year, numeric;</li> <li><em>partial</em>: dummy variable, set to 1 if tax is partial (i.e. not all national tariff lines under the 6-digit HS code are affected), numeric;</li> <li><em>specific</em>: dummy variable, set to 1 if tax is specific (<em>Value </em>contains then the ad valorem equivalent of the tax, see Solleder (2013) for details, numeric;</li> <li><em>origin</em>: contains "PET" if the row comes from the original PET dataset (Solleder, 2013) or "Extention" if it comes from Solleder (2020), string.</li> </ul> <p> </p>
Fuel tax loss in a world of electric mobility: A window of opportunity for congestion pricing
<p>The excel file "Data_Documentation" provides estimations of the passenger car stocks in Germany and the two states Berlin-Brandenburg until 2030 under a scenario of a dynamic diffusion of electric vehicles to the market. From the car stocks, the energy tax revenues are also estimated. The Tableau package book provides data and visualizations of congestion pricing simulation results. This is an updated version of its previous one. The corrections are only the names of the sheets in the files. The data itselft stays the same.</p>
Dataset for use with "Technology standards vs. carbon taxes: comparing emissions reductions and system costs for US decarbonization"
<p>This sqlite file contains the input data and results used in "Technology standards vs. carbon taxes: comparing emissions reductions and system costs for US decarbonization." The file is a version of the nine region Open Energy Outlook database for use with the Temoa model. The database is continually updated. Updated versions can be found in the Temoa GitHub repository, https://github.com/TemoaProject/oeo.</p>
Greek ostrakon – rcpt. of the Jewish tax
Greek ostrakon – receipt of payment of the Jewish tax ID no.: MAK/AS/2782/74 Museum: Archaeological Museum in Kraków https://muzea.malopolska.pl/en/objects-list/1188 Digitalisation: RDW MIC, Małopolska's Virtual Museums Plus project Source: Objaverse 1.0 / Sketchfab
Greek ostrakon – rcpt. of the "merismos" tax
ID no.: MAK/AS/2782/31 Museum: Archaeological Museum in Kraków https://muzea.malopolska.pl/en/objects-list/1182 Digitalisation: RDW MIC, Małopolska's Virtual Museums Plus project Source: Objaverse 1.0 / Sketchfab
ScienceDex guides
Understand access before you commit
These curated guides explain access requirements, typical timelines, costs, and reuse considerations for widely used research datasets.
Allen Brain Atlas
Allen Brain Atlas is an Allen Institute collection of brain map atlases, datasets, APIs, and analysis tools covering mouse, human, and non-human primate brain resources.
Annotated Behaviour and Observability Dataset (ABODe)
ABODe is a University of Edinburgh DataShare dataset for behavior classification in group-housed mice using home-cage video, identities, bounding boxes, ground-plate positions, and annotator labels.
DANDI Archive for NWB datasets
DANDI is a BRAIN Initiative archive for publishing and sharing neurophysiology data, including electrophysiology, optophysiology, and behavioral data packaged as NWB and related standards.
International Brain Laboratory public data
The International Brain Laboratory public data releases expose standardized mouse decision-making experiments, including Neuropixels recordings, widefield calcium imaging, behavior, and session metadata accessed through the ONE API.
OpenNeuro
OpenNeuro is a free, open platform for sharing neuroimaging datasets, with public search, dataset pages, and download paths for web, S3, DataLad, and the OpenNeuro CLI.