Datasets available by request

This page lists datasets compiled by PWBM that we are making available to researchers and the public. See below for instructions on how to request a dataset.

These datasets contain data that is publicly available but is difficult to access or requires substantial effort to use. PWBM has compiled and processed the raw data and created cleaned, machine-readable versions of these datasets. In most cases, the original data has been modified to standardize definitions and enforce consistency over time. Whenever possible, we will provide the original data files as well as the processed data.

To request a dataset, please complete the form below.

Please include your name, affiliation, and a brief summary of your intended use for the data (a few sentences at most). This is for informational purposes only and will not affect whether we make the data available.1

This page will be updated with additional datasets over time.

• Source: Statistics of Income (SOI), Internal Revenue Service
  https://www.irs.gov/statistics/soi-tax-stats-international-tcja-studies
• Description: Aggregate statistics for Global Intangible Low-Taxed Income (GILTI), the section 250 deduction for Foreign-Derived Intangible Income (FDII) and GILTI, and the Base Erosion and Anti-Abuse Tax (BEAT). Based on a sample of Forms 8991, 8992, 8993 and related corporate tax forms.
• Years available: 2018, 2021

• Source: Statistics of Income (SOI), Internal Revenue Service
  https://www.irs.gov/statistics/soi-tax-stats-corporate-foreign-tax-credit-statistics
• Description: Aggregate statistics for the corporate foreign tax credit. Based on a sample of Forms 1118 and related corporate tax forms.
• Years available: 2014 to 2021

• Source: Daily Treasury Statement (DTS), Treasury Department
  https://fiscal.treasury.gov/reports-statements/dts
• Description: Daily federal tax deposits and tax refund payments. Tax deposits are available by major type of tax (individual income and employment taxes, corporate income taxes, etc.). Refunds are split into payments to individuals and payments to businesses.
• Years available: Fiscal year 2006 to latest available data

• Source: EDGAR System, Securities and Exchange Commission (SEC)
  https://www.sec.gov/search-filings/edgar-application-programming-interfaces
• Description: Company-level data for all publicly-traded companies extracted from public filings (Form 10-K). The complete dataset includes all items from the tax footnote’s effective tax rate reconciliation that are labeled using “standard” tags published by the SEC. Due to inconsistent reporting practices across firms and time, cleaning this data is an intensive and ongoing process. At present, PWBM has fully processed data for a subset of companies, focusing on large multinationals. This fully processed subset will expand over time and eventually include all companies.
• Years available: 2012 to 2022