This section contains papers written by members of the Statistics of Income Division of IRS and presented at the 2001 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.
Sample Design Revisions in the Wake of NAICS and Regulatory Changes
Paul McMahon; Statistics of Income, IRS.
Many establishment surveys depend upon administrative record sets as the basis of the sampling frame. A favorite of frame builders is a file of tax records, when it can be obtained, because the records seem rich in possible stratifying variables.
Statistical Information from Administrative Records in the Federal Tax System
Tom Petska; Statistics of Income, IRS. August 2003.
This paper includes a history and operational overview of the SOI function, highlights of differences between IRS Master File compliance data and the statistical information in SOI studies, several case studies in which true administrative data, without benefit of supplemental statistical processing, were the primary source of information for research purposes, and some conclusions about the usefulness of administrative data.
Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
Melissa Belvedere, Jacob M. Mikow, and Melissa Whitten; Statistics of Income, IRS. October 2001.
This paper examines the Federal income tax liability that is incurred by two specific types of charitable organizations—nonexempt charitable trusts and charitable remainder trusts. Also discussed are legal and tax issues related to these trusts and a brief description of the filing requirements for each of these organizations and of the information that they must provide to the IRS. Subjects such as taxation of charitable income, sources of income and deductions, and tax burden are also investigated.
The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
Martha Britton Eller and Tamara L. Rib; Statistics of Income, IRS. October 2001.
This paper discusses the 1998 IRS Returns Transaction File (RTF) and its use as a sample frame in SOI’s statistical study of gift taxation. It addresses issues of data cleaning, sample design, weighting, imputation and data uses and limitations.