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.12487https://doi.org/10.1137/1.9781611975673.35