SOI Tax Stats - 2004 Special Studies in Federal Tax Statistics

 

This report contains selected papers given at the 2004 annual meetings of the American Statistical Association and other professional conferences.

The views expressed here are those of the authors and are not necessarily the official positions of the Internal Revenue Service.

These reports are available in Adobe® PDF format, which requires the free Adobe Acrobat® reader to view and print the files.

Citations are included in the papers. For more information about a paper, please send us an email message.

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Recent Developments in Statistics of Income Research

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Quality Assessment of Administrative Records Data

  • Assessing Industry Codes on the IRS Business Master FilePDF - Paul B. McMahon, Statistics of Income, IRS

    An early process in the development of any business survey is the construction of a sampling frame, and a list of establishments is usually the preferred frame. The most favored sources for such a frame are records systems with lots of auxiliary information, which permit stratification, probability proportional to size sampling, calibration estimation, and other options. The Internal Revenue Service's Business Master File System is one such source.
     
  • Data Interpretation Across Sources: A Study of Form 990–PF Information Collected from Multiple DatabasesPDF - Melissa Ludlum, Statistics of Income, IRS

    This paper examines administrative data provided to IRS by tax-exempt private foundations. It compares statistics derived from these data and identifies the sources of various discrepancies. Additionally, it examines data compiled at both aggregate and micro levels to determine the effects of IRS data entry and correction procedures.
     
  • The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples of Administrative RecordsPDF - Barry W. Johnson and Darien B. Jacobson, Statistics of Income, IRS

    This paper examines quality review data from Federal estate tax returns selected into the Calendar Year 2002 SOI Estate Tax Study to determine the effects of non-sampling error on estimates derived from the final data file.
     
  • Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative DataPDF - Kimberly Henry, Yahia Ahmed, and Ellen Legel, Statistics of Income, IRS

    This paper is a first attempt to model a key component of nonsampling error in administrative data, particularly tax data. It examines the simplest corporate tax returns to quantify the effect of SOI editor judgment error on data quality.
     
  • The Evolution of IRS Telephone Quality MeasuresPDF - Laura Rosage, Statistics of Income, IRS

    The Internal Revenue Service (IRS), tasked with collecting taxes from this country's citizens, deals with more Americans than any other public institution.

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Research in Income and Wealth

  • Consider the Source: Differences in Estimates of Income and Wealth From Survey and Tax DataPDF - Barry Johnson, Statistics of Income, IRS, and Kevin Moore, Board of Govenors of the Federal Reserve System

    One implication of the decentralized nature of the statistical system in the United States of America, composed of over 70 Federal Government organizations, is that the data used by lawmakers and researchers to develop and evaluate Government policies come from a variety of sources.

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Disclosure Protection Techniques

  • Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. ExperiencePDF - Nicholas H. Greenia, Statistics of Income, IRS

    The development of new disclosure protection techniques is useful only insofar as those techniques are adopted by statistical agencies. For technical experts in disclosure limitation to be successful, they are likely to need to interact with the appropriate statistical offices. This paper discusses just such a successful interaction in the United States.

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Multivariate Analysis

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Index Of IRS Methodology Reports On Statistical Uses Of Administrative RecordsPDF

Index of Years