European tax returns used to estimate cross-border internet purchases within the EU

The data that were used to measure cross‐border Internet purchases are tax returns filed in the Netherlands by foreign companies that are established in the EU. These tax data contain legal company names and the annual turnover from sales in the Netherlands of goods taxed at low or high tariff (i.e. sales to consumers). The data are extracted from tax returns filed for 2014, 2015 and 2016. The data set contains 197424 filed tax returns from 22440 unique companies. These tax data from the Netherlands are not openly available, because of strict privacy legislation. Under severe restrictions (among others, anonymizing) and obeying serious impositions (such as suppressing extreme values), we are permitted to present aggregated figures on the data, see the following two publications:https://doi.org/10.1111/rssa.12487<br>https://doi.org/10.1137/1.9781611975673.35

用于测度跨境互联网购买行为的数据集，来源于欧盟境内设立的外国企业在荷兰提交的纳税申报表。此类税务数据包含企业法定名称，以及在荷兰境内销售高低关税商品（即面向消费者的销售）所产生的年度营业额。该数据集提取自2014、2015及2016年度提交的纳税申报单，共包含22440家独立企业的197424份有效纳税申报单。由于荷兰严格的隐私保护法规，此类税务数据无法公开获取。在严格约束条件（包括匿名化处理）并遵守严苛要求（如剔除极端值）的前提下，我们获准发布该数据集的聚合统计结果，相关详情可参阅以下两篇学术文献：
https://doi.org/10.1111/rssa.12487
https://doi.org/10.1137/1.9781611975673.35