The German Business Panel: Evidence on Accounting and Business Taxation

149 Pages Posted: 3 Feb 2021 Last revised: 2 Aug 2022

See all articles by Jannis Bischof

Jannis Bischof

University of Mannheim - Accounting and Taxation

Philipp Dörrenberg

University of Mannheim; IZA Institute of Labor Economics; CESifo (Center for Economic Studies and Ifo Institute); ZEW – Leibniz Centre for European Economic Research

Davud Rostam‐Afschar

University of Mannheim - Accounting and Taxation

Dirk Simons

University of Mannheim - Accounting and Taxation

Johannes Voget

University of Mannheim - Accounting and Taxation

Date Written: July 31, 2022

Abstract

The German Business Panel (GBP) periodically surveys executives and key decision-makers in a representative sample of companies from Germany. We illustrate how survey evidence can meaningfully extend our understanding of managerial decisions and expectations about earnings and financial reporting, cost structures and internal reporting, as well as tax planning and responses to tax regulation. To demonstrate the suitability of GBP data for analyses of these kind of questions, we show how to draw consistent inferences about the population of German firms, validate the generalizability to other European settings, and examine the comparability with other surveys. We exemplify the usefulness of GBP data by presenting evidence from the initial waves of the GBP during the COVID-19 pandemic in summer 2020 and winter 2021. The findings show how government aid programs helped secure the solvency and, thus, the survival of the most negatively affected companies and how companies benefited from the temporary reduction of German VAT rates. We conclude by providing an outlook on how researchers can access and use the survey data for their own research questions.

Keywords: COVID-19, Crisis, Firm survey data, German Business Panel, Survey design, VAT

JEL Classification: C81, D22, D25, D80, D84, H00, H12, H32, H20, H24, H25, M40, R38

Suggested Citation

Bischof, Jannis and Dörrenberg, Philipp and Rostam-Afschar, Davud and Simons, Dirk and Voget, Johannes, The German Business Panel: Evidence on Accounting and Business Taxation (July 31, 2022). TRR 266 Accounting for Transparency Working Paper Series No. 46, Available at SSRN: https://ssrn.com/abstract=3777306 or http://dx.doi.org/10.2139/ssrn.3777306

Jannis Bischof (Contact Author)

University of Mannheim - Accounting and Taxation ( email )

Mannheim, 68131
Germany

Philipp Dörrenberg

University of Mannheim ( email )

L 7, 3-5
Mannheim, 68161
Germany

IZA Institute of Labor Economics ( email )

P.O. Box 7240
Bonn, D-53072
Germany

CESifo (Center for Economic Studies and Ifo Institute) ( email )

Munich
Germany

ZEW – Leibniz Centre for European Economic Research ( email )

P.O. Box 10 34 43
L 7,1
D-68034 Mannheim, 68034
Germany

Davud Rostam-Afschar

University of Mannheim - Accounting and Taxation

Mannheim, 68131
Germany

HOME PAGE: http://rostam-afschar.de/

Dirk Simons

University of Mannheim - Accounting and Taxation ( email )

Mannheim, 68131
Germany

Johannes Voget

University of Mannheim - Accounting and Taxation ( email )

Mannheim, 68131
Germany

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