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. (2023). Does Tax Complexity Discourage Entrepreneurship?. Available at SSRN 4653065.