Here are some datasets that I use in my studies. Please let me know if you find any issues with the data.

• • Data on firms' government agency exposure are available here. Users should cite:

    • Armstrong, D. M., Glaeser, S., & Hoopes, J. L. (2025). Measuring firm exposure to government agencies. Journal of Accounting and Economics, 79(1), 101703.

  • Data on IRS taxpayer assistance center locations are available here. Users should cite:

    • Armstrong, D. M., & Glaeser, S. (2025). Does Taxpayer Assistance Encourage Entrepreneurship?. Journal of Accounting and Economics, 101839.

  • Tax Records of Aggregated Data on Equities (TRADE) data will be made available directly from the IRS once the associated paper has completed the review process. There will be two IRS points of contact, whose email addresses will be updated here. Users should cite:

    • Armstrong, D. M., Hoopes, J. L., & Maydew, E. L. (2026). Stock Trading by U.S. Individual Investors: Evidence from Administrative Tax Data. Working paper.