Statistics of Income Joint Statistical Research Program The goals of the Statistics of Income (SOI) Joint Statistical Research Program are to provide new understandings of taxpayer behavior that aid in administering the U.S. tax system and new insights and understandings of the ways that existing tax policies affect individuals, businesses, and the economy. To that end, IRS researchers are matched with qualified researchers outside the Federal Government with the expectation that the projects will lead to developing new datasets useful for future tax administration research, tabulations that can be released to the public, and published articles that discuss the research results, versions of which will be released as working papers on Tax Stats. The program is usually offered every other year. Due to issues related to the COVID-19 pandemic, the open call for new proposals for the Joint Statistical Research Program is postponed until December of 2021. Thank you for your understanding. Call for Proposals Selected Research Projects 2018 PDF 2018 2016 PDF 2014 PDF 2012 Statistics of Income Working Papers The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association’s annual conference on taxation, and are often published in professional journals. Above you will find a selection of papers organized by presentation year.