SOI Tax Stats - Papers - 2000 American Statistical Association Conference

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This section contains papers written by members of the Statistics of Income Division of IRS and presented at the 2000 Joint Statistical Meetings of the American Statistical Association.

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

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

All papers are available as PDF files. A free Adobe Acrobat reader is available for download, if needed.

Attrition in a Panel of Individual Income Tax Returns, 1992–1997
Peter Sailer, Michael Weber, and William Wong; Statistics of Income, IRS. November 2000.

This paper summarizes some of the problems involved in putting together a panel of tax returns. Quantifying the magnitude of these problems, determining the reasons they exist, and suggesting some strategies for constructing panels that are both more complete and more comparable are also discussed.

Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
Jacob Mikow and Darien Berkowitz; Statistics of Income, IRS. October 2000.

The purpose of this paper is to shed light on transfers of wealth from affluent parents to their children at death and the ways by which those children are affected. To accomplish this research, estate tax data have been linked with income tax data to determine the effect that bequests have on child beneficiaries and their labor force participation, both before and after the bequest. In addition, the final section of this paper includes a comparison of the results in this paper to similar work presented in 1993.

Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa
Tom Petska; Statistics of Income, IRS. October 2000.

In this paper, issues concerning principles, practices, and mission of a tax statistics function are presented. Resources and organizational placement are also discussed, followed by an overview of operational functions. In addition, benefits to the revenue service are examined and concluding thoughts on progress toward developing the system in South Africa are addressed.

Statistical Consulting Within the Internal Revenue Service
Kevin Cecco and Ronald Walsh; Statistics of Income, IRS. October 2000.

This paper provides an overview of the Statistical Support Section of the Statistics of Income (SOI) Division, of the Internal Revenue Service (IRS). Also included is information on the general statistical consulting services they provide on request for various areas of the IRS, as well as for other branches of the Federal Government.

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