SOI Tax Stats - Papers - 2002 National Tax Association Conference

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This section contains papers written by members of the IRS, as well as others, and presented at the 2002 National Tax Association Annual Conference.

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

All papers are available as PDF files. A free Adobe Acrobat Reader is available for download, if needed. All Tables are available as Excel files. A free Excel Viewer is available for download, if needed.

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

Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns
Peter J. Sailer, Michael E. Weber, and Kurt S. Gurka; Statistics of Income, IRS. January 2003.

This paper examines some research based on the Information Returns program and various other resources at the Statistics of Income to show whether or not retirement assets of taxpayers are increasing.

New Estimates of the Distribution of Individual Income and Taxes
Tom Petska and Mike Strudler; Statistics of Income, IRS, and Ryan Petska, Ernst and Young LLP. January 2003.

This paper is the fourth 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.

The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Alan H. Plumley; Technical Advisor, IRS National Headquarters Office of Research. November 2002.

This paper provides an overview of two IRS studies of the indirect effects of a broader range of IRS activities. After discussing the "Indirect Effects Study" and "Consensus Judgments Study," in detail, this paper outlines how the results will help IRS make resource allocation decisions, and concludes by identifying opportunities for future research in this area.

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