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 https://doi.org/10.1137/1.9781611975673.35

本数据集用于测度跨境互联网购物行为，数据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，以及按低或高关税计征的荷兰境内商品销售（即面向消费者的销售）的年度营业额。数据提取自2014、2015及2016年度提交的纳税申报表。本数据集包含来自22440家独立企业的197424份纳税申报表。由于严格的隐私立法要求，荷兰的此类税务数据并未公开。在严格限制条件（包括匿名化处理）并遵守相关严苛约束（如剔除极端值）的前提下，我们获准发布该数据集的汇总统计数据，相关成果可见以下两篇出版物：
https://doi.org/10.1111/rssa.12487
https://doi.org/10.1137/1.9781611975673.35