SOI Tax Stats - 2024 Statistics of Income Joint Statistical Research Program projects

 

Through its Joint Statistical Research Program (JSRP), Statistics of Income (SOI) seeks to enable the use of tax microdata by qualified researchers outside the federal government. Such research can provide new insights and advance the understanding of the ways that existing tax policies affect individuals, businesses, and the economy. It can also provide a new understanding of taxpayer behavior to aid in the administration of the U.S. tax system. Finally, such research can lead to the development of new datasets useful for future tax administration research, as well as new tabulations that can be released to the public.

Effects of Reforming the Tax Exclusion for Employer-Sponsored Health Insurance and Expanding Health Savings Accounts: Evidence from Taxpayer Data

  • Elizabeth Plummer, Texas Christian University

ABLE to Benefit? Take-up of ABLE Accounts

  • Charles Oberweiser, Stephen F. Austin State University

The Impact of the Safety Net on Tax Filing, Tax Credit Claiming and Tax Payments

  • Chloe N. East, University of Colorado Denver
  • Jason Cook, University of Utah

Gig Workers and Health Insurance Tax Incentives: Lessons from Policy Changes and Outreach

  • Emilie Jackson, Michigan State University
  • Lisa Abraham, RAND Corporation

Capital Gains Taxation and Investment Decisions: Business Responses

  • Alisa Tazhitdinova, University of California, Santa Barbara

Capital Gains Taxation and Investment Decisions: Passthrough Gains

  • Alisa Tazhitdinova, University of California, Santa Barbara

Capital Gains Taxation and Investment Decisions: Taxpayer Responses

  • Alisa Tazhitdinova, University of California, Santa Barbara

Tax Policy and Access to High-Value Colleges in the United States

  • Zachary Bleemer, Princeton University
  • John Friedman, Brown University
  • David Deming, Harvard University
  • Raj Chetty, Harvard University
  • Luke Mouracade, Princeton University
  • Arjun Shanmugam, Brown University
  • Samir Rein, Brown University

The Impact of the Tax Cuts and Jobs Act of 2017 on Taxpayers by Race

  • Beverly Moran, Vanderbilt University
  • David Dorer, Dorer Community Service Foundation

Does the EITC Improve Long-term Financial Outcomes?

  • Nathaniel Pancost, University of Texas at Austin

How are Changes in Family Structure Affecting Tax Units with Children and What Does that Imply for Tax Administration?

  • Margot Crandall-Hollick
  • Elaine Maag