Here you can find a complete index of research papers written by members of the Statistics of Income (SOI) Division of the IRS, organized by Conference and Year. All papers are in PDF format. A free Adobe Acrobat Reader is available for download, if needed. American Economic Association Papers 1999 The Distribution of Individual Income and Taxes: A New Look at an Old IssuePDF Personal Wealth, 1995 American Statistical Association Papers 1997 Taxes and Business Organizational Choice: Deja Vu All Over Again?PDF Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic AnalysisPDF Federal Taxation of Inheritance and Wealth TransfersPDF Household and Individual Income Data from Tax ReturnsPDF 1998 Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and TaxesPDF Updating Techniques for Estimating Wealth from Federal Estate Tax ReturnsPDF The IRS Population Count: An UpdatePDF Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of IncomePDF 1999 Customer Service Satisfaction Survey: Cognitive and Prototype TestPDF On Computing Gaussian Curvature of Some Well Known DistributionsPDF The Feasiblity of State Corporate DataPDF Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit EstimatesPDF Occupation and Industry Data from Tax Year 1993 Individual Tax ReturnsPDF 2000 Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South AfricaPDF Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary BehaviorPDF Statistical Consulting Within the Internal Revenue ServicePDF Attrition in a Panel of Individual Income Tax Returns, 1992–1997PDF 2001 Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable RemainderPDF The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample FramePDF Sample Design Revisions in the Wake of NAICS and Regulatory ChangesPDF Statistical Information from Administrative Records in the Federal Tax SystemPDF 2002 Salaries and Wages and Deferred Income, 1989–1999PDF Proxies in Administrative Records SurveysPDF Assessing Disclosure Protection for a SOI Public Use FilePDF Electronic Dissemination of Internal Revenue Service Locality DataPDF Analysis of the 1998 Gift Tax Panel StudyPDF Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random SamplesPDF Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative RecordsPDF Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit DataPDF Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6PDF 2003 The Effects of Tax Reform on the Structure of U.S. BusinessPDF Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information ReturnsPDF An Analysis of the Distribution of Individual Income and Taxes, 1979–2001PDF IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.govPDF Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the CustomerPDF Recent Efforts to Maximize Benefits from the Statistics of Income Advisory PanelPDF Regulatory Exemptions and Item NonresponsePDF Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random SamplesPDF 2004 Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001PDF Further Analysis of the Distribution of Income and Taxes, 1979–2003PDF The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return PanelPDF Assessing Industry Codes on the IRS Business Master FilePDF Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue ServicePDF The Evolution of IRS Telephone Quality MeasuresPDF Some New Tables for Upper Probability Points of the Largest Root of a Determinantal EquationPDF Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative DataPDF The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From SamplesPDF Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple DatabasesPDF 2005 Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information DocumentsPDF The 1999 Individual Income Tax Return Edited PanelPDF A Cluster Analysis Approach To Describing Tax DataPDF Origins of the Estate and Personal Wealth Sample DesignPDF Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?PDF Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current TrendsPDF A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure SurveyPDF Measuring Nonsampling Error in the Statistics of Income Individual Tax Return StudyPDF The Impact of the Followup Process on the 2002 Foreign Tax Credit Study DataPDF 2006 Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003PDF Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004PDF Performance Measurement within the Statistics of Income DivisionPDF Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer ServicePDF Tying Website Performance to Mission Achievement in the Federal GovernmentPDF The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the DataPDF Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample DesignsPDF 2007 Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use FilePDF Measuring the Quality of Service to Taxpayers in Volunteer SitesPDF SOI Develops Better Survey Questions Through PretestingPDF Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax RecordsPDF An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area EstimatorsPDF Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial ProportionPDF Improving the Quality of U.S. Tax Statistics: Recent Innovations in Editing and Imputation Techniques at the Statistics of Income Division of the U.S. Internal Revenue ServicePDF 2008 Dissemination Of Statistical Products: The IRS’s JourneyPDF Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005PDF Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007PDF 90 Years of SOI: A Collection of Historical ArticlesPDF Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return SamplePDF Differences in Income Estimates Derived from Survey and Tax DataPDF Old Tabulations, Old Files, and a Brief History of Individual Tax Return SamplingPDF 2009 Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli SamplesPDF The Effect of Late-Filed Returns on Population Estimates: A Comparative AnalysisPDF National Tax Association Papers 2002 Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information ReturnsPDF New Estimates of the Distribution of Individual Income and TaxesPDF How the Quality of Responses the IRS Provides to Taxpayer Inquiries is MeasuredPDF The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical ResultsPDF 2003 Estimating the Compliance Cost of the U.S. Individual Income TaxPDF Tax Evasion, Income Inequality and Opportunity Costs of CompliancePDF IRS's Comprehensive Approach to Compliance MeasurementPDF Recent Research on Small Business Compliance BurdenPDF 2004 The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality InformationPDF Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental ApproachPDF Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit EffectsPDF Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer AuditsPDF 2005 Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003PDF An Essay on the Effects of Taxation on the Corporate Financial PolicyPDF An Analysis of Business Organizational Structure and Activity from Tax DataPDF Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?PDF Current Research in the Nonprofit SectorPDF 2006 Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held BusinessesPDF Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 SamplesPDF An Analysis of the Free File ProgramPDF 2007 Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: OpportunitiesPDF Papers published under SOI's Special Studies in Federal Tax Statistics 2004 Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. ExperiencePDF Consider the Source: Differences in Income Estimates Derived from Survey and Tax DataPDF 2006 Performance Measurement within the Statistics of Income DivisionPDF An Analysis of the Free File ProgramPDF Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held BusinessesPDF Comparing Strategies To Estimate a Measure of HeteroscedasticityPDF Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy IndividualsPDF Monitoring Statistics of Income (SOI) SamplesPDF Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 SamplesPDF Tying Website Performance to Mission Achievement in the Federal GovernmentPDF Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003PDF Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer ServicePDF Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004PDF The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the DataPDF