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.

All PapersPDF: Adobe Acrobat PDF. July 2005.



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Recent Developments in Statistics of Income Research

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The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return PanelPDF
Michael Weber, Statistics of Income, IRS

Since 1979, the annual SOI Individual Income Tax Return Cross-Sectional Sample has had at least one Continuous Work History Sample (CWHS) Social Security Number (SSN) ending embedded in the sampling framework.

Further Analysis of the Distribution of Income and Taxes, 1979–2002PDF
Michael Strudler and Tom Petska, Statistics of Income, IRS, and Ryan Petska, Quantitative Economics and Statistics, Ernst and Young LLP

This paper is the sixth in a series examining trends in the distribution of individual incomes and tax burdens based on a consistent and comprehensive measure of income derived from individual income tax returns. It continues the analysis of individual income and tax distributions, adding for 3 years (1979, 1989, and 1999) Social Security and Medicare taxes to this analysis and using panel data.

Related TablesXLS (Excel ver. 4)

Use of Individual Retirement Arrangements to Save for Retirement-Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001PDF
Peter Sailer, Statistics of Income, IRS, and Sarah Holden, Investment Company Institute

With $2.6 trillion in assets at year-end 2001, Individual Retirement Arrangements (IRAs) had grown to represent nearly one-quarter of the $11.2 trillion in the U.S. retirement market.

Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue ServicePDF
Kevin Cecco, Statistics of Income, IRS

This paper focuses on providing an historical perspective of conducting SOI customer surveys, summarizing results from several customer surveys, and offering future plans for expanding customer satisfaction initiatives within SOI.

Quality Assessment of Administrative Records Data

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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.

Research in Income and Wealth

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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.

Disclosure Protection Techniques

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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.

Multivariate Analysis

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Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation with Seven and Eight RootsPDF
William W. Chen, Statistics of Income, IRS

We revisit the Fisher-Girshick-Hsu-Roy distribution (1939), which has interested statisticians for more than six decades.


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