The new subject of the series of “Discussion Between Economic Agents” is Panel Data Analysis. All the works are the accumulation of the lessons learned by graduate and doctoral students. The fact that all the article authors are women shows the importance they attach to the literature. I congratulate them for their dedication and seriousness. Panel Data consists of a combination of time series and cross section series and allows analysis of more than one country, firm or individual. In this context, articles mentioned below are discussed together. There are nine valuable works in the book.