SOI Tax Stats - Papers - 2005 National Tax Association Conference


This section contains papers written by members of the IRS, as well as others, and presented at the 2005 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.

An Analysis of Business Organizational Structure and Activity from Tax DataPDF
Tom Petska, Michael Parisi, Kelly Luttrell, Lucy Davitian, and Matt Scoffic, Statistics of Income, IRS

This paper is divided into four sections. The first section briefly provides background information on the tax treatment of business income. The second section briefly summarizes major tax law changes that affected the taxation of business income in the period 1980–2002. The third section presents and analyzes data from annual SOI cross-sectional business studies, and the final section notes some conclusions and plans for future research.

An Essay on the Effects of Taxation on the Corporate Financial PolicyPDF
George Contos, Statistics of Income, IRS

The taxation of corporate profits in the United States has been one of the most widely discussed issues in the area of public finance. Corporate revenues are currently subject to double taxation. Profits are taxed first at the corporate level and then, when distributed as dividends or when capital gains are realized, taxed a second time at the individual level. The share of tax revenues from corporate profits has been decreasing steadily over the past four decades.

Current Research in the Nonprofit SectorPDF
Paul Arnsberger, Melissa Ludlum, and Margaret Riley, Statistics of Income, IRS

The nonprofit sector supports and advances a variety of religious, social, and economic endeavors. Tax-exempt nonprofit organizations dedicate billions of dollars annually to operating or supporting various initiatives in education, environmental protection and preservation, the arts and humanities, social welfare, health, and other critical areas.

Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?PDF
Kim M. Bloomquist, Statistics of Income, IRS, and Zhiyong An, Department of Economics, University of California, Berkeley Institute

The Schedule H is the Internal Revenue Service (IRS) form used to report Social Security and Medicare taxes on wages of $1,400 or more paid to household employees. The IRS defines a household employee as someone whose work details are controlled by the employer.

Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003PDF
Charles Boynton and Portia DeFilippes, Office of Tax Analysis, U.S. Treasury Department, and Ellen Legel, Statistics of Income, IRS

For most large corporations, the new Schedule M–3 book-tax reconciliation replaces the 4-decade old Schedule M–1, effective December 2004. The goal of this paper is: (1) to present Schedule M–1 data and other selected tax return data for the immediately preceding 14-year period, 1990–2003; and (2) to address tax policy data interpretation issues related to U.S. intercompany dividends (ICD) improperly included on corporate tax returns by some large taxpayers.

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