Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 21, 2023 erstellt
Beschreibung:
A growing literature studies the long-term effects of historical institutions and events, requiring high-quality data on the past. In this article, we present a novel database of tax revenues for the German interwar period. The database contains annual income, payroll, corporate, wealth, and turnover tax revenues for 900 tax districts in the former German Empire over the period 1926 to 1938. In addition, we provide geocoded borders for each tax district and year, allowing researchers to flexibly link the tax data to other data sources. Comparing the tax data with historical regional GDP estimates, we find high correlations, suggesting that tax data are valid proxy for regional economic development and a useful source for regional analyses