I. Bureau van Dijk Orbis Ownership Panel Database
List of company identifiers, identifiers for companies’ direct parent companies, and identifiers for companies’ ultimate corporate owners.
Explanations on coding, definitions, and assumption on this data are provided in Olbert (2019). The data is further used with additional discussions provided in Olbert and Severin (2019), Glaeser, Olbert, and Werner (2019), and De Simone and Olbert (2019).
II. Tax Haven Lists
Country lists according to the different lists in Bennedsen and Zeume (2019).
Stata code to implement entity classification as tax haven and identifying tax haven operations of a multinational business group.
Code and data used in De Simone and Olbert (2019) and Olbert and Severin (2019).
III. Import and encode panel data on country-industry-pair trade relationships from the WIOT database
Code to import raw data and create variables in Stata from the World Input Output Database.
Constructed variables are used in Glaeser, Olbert, and Werner (2019).
IV. Constructing different measures of firm-level Total Factor Productivity using Orbis data
V. Tax Regulation Data
Country-year level information on Loss-Offset Provisions, Group Taxation Regimes, Interest Deductibility Limitations, IP Box Regimes, and Tax Rates.