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This paper documents methodology underlying the construction of the integrated data base for our study on "Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden in Germany? - Distributional Analyses of the German tax...
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In Official Statistics, interest in data integration has grown enormously, but the effect of integration procedures on statistical analysis has not yet been sufficiently developed. Data integration is not an error-free procedure and linkage errors, as false links and missed links can invalidate...
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