Data & Code
Datasets and code from my research, shared for the research community. Please cite the corresponding papers when using these resources.
Featured resource
An open, interactive companion to my Journal of Accounting and Economics review with Rebecca Lester (Stanford GSB). It catalogs 84+ measurement approaches, organized by research outcome — investment, R&D, M&A, employment, and geographic allocation — each with its pros, cons, and data sources; plus 51 datasets documented across eight categories, with access requirements, coverage, strengths, and limitations, and a glossary of 40+ terms. Built to improve measurement consistency and make data sources easier to find for researchers working on the real effects of taxation.
Financial Reporting Transparency Measures from Orbis Firm-level Data
Code to generate variants of the transparency measure used in Kim & Olbert (2022, JAE). Aggregated measures by industry, country, and year are available from the authors via email. Please cite Kim & Olbert (2022), "How Does Private Firm Disclosure Affect Demand for Public Firm Equity?".
ESG Disclosures of Private Equity Firms, 2000–2022
Abraham, Olbert & Vasvari (2024, JAR) construct a panel of ESG disclosures from PE firms' historical websites for a global sample of PE firms covered in Preqin. See Section 3 and the Online Appendix of the paper for construction details. Contact the authors to request the dataset (valid Preqin license required).
TRI, OSHA, Trucost & RepRisk Facilities Matched to Preqin PE Transactions
Abraham, Olbert & Vasvari (2024, JAR) match facilities reporting to the EPA Toxic Release Inventory and OSHA, and companies covered in S&P Trucost and RepRisk, to private equity investments from Preqin. Full dataset available from the authors (Preqin license required); abbreviated datasets without PE firm identifiers available for researchers without a license.
Mini paper (in German): Compliance costs of tax declaration — evidence from Benzarti (2020)
A short teaching-oriented summary, in German, of the evidence on tax declaration compliance costs in Benzarti (2020).