B.H. Baltagi, G. Bresson, and A. Pirotte, "Panel unit root tests and spatial dependence", Journal of Applied Econometrics, Vol. 22, No. 2, 2007, pp. 339-360. The data used in this paper were obtained from INSEE (the French National Institute of Statistics and Economic Studies) census on ``fiscal household'' from fiscal time series at the municipality level. This data set covers more than 34,000 municipalities (or communes) over the period 1985-98 (T=14). As a statistical unit, the ``fiscal household'' (i.e. set of individuals filling the same form for income tax) is generally smaller than the usual household (i.e. set of individuals living in the same dwelling). Three sub-samples have been used: N=50, N=100, and N=1000. N=50 was obtained by restricting our sample to communes with more than 36,500 fiscal households in 1985. N=100 was obtained by restricting our sample to communes with more than 23,500 fiscal households in 1985, and N=1000 was obtained by restricting our sample to communes with more than 3495 fiscal households in 1985. The data files Data_income_N50.xls, Data_income_N100.xls and Data_income_N1000.xls are in excel format. These three files are zipped in excel-files.zip. Plain ASCII text files (in DOS format) called Data_income_N50.txt, Data_income_N100.txt, and Data_income_N1000.txt are also provided. They are zipped in ascii-files.zip. All these three data files have the same structure. Each row corresponds to a municipality, and each column to a variable. The variables are the following : - X and Y are (X,Y) coordinates to produce spatial contiguity weight matrices. - INCOME85 to INCOME98 are the fiscal household incomes from 1985 to 1998. Tables A1 and A2 of the paper are also in the JAE Archive. They may be found in Tables_A1_and_A2.pdf and also in Tables_A1_and_A2.xls. The results of these Tables show that the magnitude of size distortions are similar to the previous cases of the simulation study when regular lattice structures are used (see the paper for more details). Corresponding author: B. H. Baltagi Center for Policy Research Syracuse University 426 Eggers Hall, Syracuse Syracuse, New York 13244-1020 Tel.: + 1-315-443-1630 Fax: + 1-315-443-1081 E-mail : bbaltagi [AT] maxwell.syr.edu