SOI Tax Stats - Research papers alphabetized by author

Alm, James; Deskins, John; McKee, Michael

• Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach PDF
• Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects PDF

Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret

• Current Research in the Nonprofit Sector PDF

Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa

• Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder PDF

Bloomquist, Kim

• Tax Evasion, Income Inequality and Opportunity Costs of Compliance PDF
• Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits PDF

Bloomquist, Kim; An, Zhiyong

• Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes? PDF

Boynton, Charles; DeFilippes, Portia; Legel, Ellen

• Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003 PDF

Brown, Robert; Mazur, Mark

• IRS's Comprehensive Approach to Compliance Measurement PDF

Bryant, Victoria

• Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005 PDF

Cecco, Kevin

• Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service PDF
• Performance Measurement within the Statistics of Income Division PDF

Cecco, Kevin; Hoopengardner, Rachael

• How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured PDF

Cecco, Kevin; Walsh, Ronald

• Statistical Consulting Within the Internal Revenue Service PDF

Cecco, Kevin; Walsh, Ronald; Hooker, Rachael

• Measuring the Quality of Service to Taxpayers in Volunteer Sites PDF

Cecco, Kevin; Young, Anthony

• Customer Service Satisfaction Survey: Cognitive and Prototype Test PDF

Chen, William

• On Computing Gaussian Curvature of Some Well Known Distributions PDF
• Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6 PDF
• Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation PDF

Chu, Michelle; Kovalick, Melissa

• An Analysis of the Free File Program PDF

Contos, George

• An Essay on the Effects of Taxation on the Corporate Financial Policy PDF

Davitian, Lucy

• Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns? PDF

Day, Charles

• Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs PDF

Diamond, John; Rector, Ralph; Weber, Michael

• Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities PDF

Dixon, Diane

• IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov PDF

Eller, Martha Britton; Johnson, Barry

• Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates PDF

Eller, Martha Britton; Rib, Tamara

• The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame PDF

Eller, Martha Britton; Rib, Tamara

• Analysis of the 1998 Gift Tax Panel Study PDF

Erard, Brian; Ho, Chih-Chin

• Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data PDF

Francis, Brian

• The Feasiblity of State Corporate Data PDF

Gangi, Martha Eller

• Dissemination Of Statistical Products: The IRS's Journey PDF

Gangi, Martha Eller; Henry, Kimberly; Raub, Brian

• Factors in Estates' Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses PDF

Greenia, Nicholas

• Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience PDF

Gross, Emily

• Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends PDF

Gross, Emily; Kilss, Beth

• Electronic Dissemination of Internal Revenue Service Locality Data PDF

Guyton, John; Kindlon, Audrey; Zhou, Jian

• Recent Research on Small Business Compliance Burden PDF

Henry, Eric; Day, Charles

• A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey PDF

Henry, Kimberly

• Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample PDF

Henry, Kimberly; Ahmed, Yahia; Legel, Ellen

• Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data PDF

Henry, Kimberly; Lahiri, Partha; Fisher, Robin

• Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records PDF

Henry, Kimberly; Strudler, Michael; Chen, William

• An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators PDF

Henry, Kimberly; Testa, Valerie; Valliant, Richard

• Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples PDF

Henry, Kimberly; Valliant, Richard

• Comparing Strategies To Estimate a Measure of Heteroscedasticity PDF

Johnson, Barry

• Updating Techniques for Estimating Wealth from Federal Estate Tax Returns PDF
• Personal Wealth, 1995

Johnson, Barry: McMahon, Paul

• Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records PDF

Johnson, Barry; Eller, Martha Britton

• Federal Taxation of Inheritance and Wealth Transfers PDF

Johnson, Barry; Jacobson, Darien B.

• The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples PDF

Johnson, Barry; Moore, Kevin

• Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data PDF

Johnson, Barry; Moore, Kevin

• Differences in Income Estimates Derived from Survey and Tax Data PDF

Johnson, Barry; Schreiber, Lisa

• Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals PDF

Johnson, Barry; Wahl, Jenny

• The Mismeasure of Man's Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information PDF

Kilss, Beth; Jordan, David

• Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer PDF

Koshansky, Joseph

• Monitoring Statistics of Income (SOI) Samples PDF

Legel, Ellen; Bennett, Kelly; Parisi, Michael

• The Effects of Tax Reform on the Structureof U.S. Business PDF

Liu, Yan; Kott, Phillip

• Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion PDF

Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette

• Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007 PDF

Ludlum, Melissa

• Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases PDF

Matthew L. Scoffic

• Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples PDF

McMahon, Paul

• Sample Design Revisions in the Wake of NAICS and Regulatory Changes PDF
• Proxies in Administrative Records Surveys PDF
• Regulatory Exemptions and Item Nonresponse PDF
• Assessing Industry Codes on the IRS Business Master File PDF
• Origins of the Estate and Personal Wealth Sample Design PDF

Mikow, Jacob; Berkowitz, Darien

• Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior PDF

Milleville, Diane

• Tying Website Performance to Mission Achievement in the Federal Government PDF

Milleville, Diane; Wells, Tara

• SOI Develops Better Survey Questions Through Pretesting PDF

Multiple Authors

• 90 Years of SOI: A Collection of Historical Articles PDF

Petska, Tom

• Taxes and Business Organizational Choice: Deja Vu All Over Again? PDF
• Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis PDF
• Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa PDF
• Statistical Information from Administrative Records in the Federal Tax System PDF

Petska, Tom; Kilss, Beth

• Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel PDF

Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt

• An Analysis of Business Organizational Structure and Activity from Tax Data PDF

Petska, Tom; Strudler, Mike

• Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes PDF
• The Distribution of Individual Income and Taxes: A New Look at an Old Issue PDF

Petska, Tom; Strudler, Mike; Petska, Ryan

• Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income PDF

Plumley, Alan

• The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results PDF

Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa

• The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis PDF

Raub, Brian; Chen, William

• A Cluster Analysis Approach To Describing Tax Data PDF

Rosage, Laura

• The Evolution of IRS Telephone Quality Measures PDF

Sailer, Peter; Bryant, Victoria Holden, Sarah

• Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents PDF

Sailer, Peter; Gurka, Kurt; Holden, Sarah

• Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns PDF

Sailer, Peter; Holden, Sarah

• Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001 PDF

Sailer, Peter; Nuriddin, Terry

• Occupation and Industry Data from Tax Year 1993 Individual Tax Returns PDF

Sailer, Peter; Pierce, Kevin; Lomize, Evgenia

• Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003 PDF 

Sailer, Peter; Weber, Michael

• Household and Individual Income Data from Tax Returns PDF
• The IRS Population Count: An Update PDF

Sailer, Peter; Weber, Michael; Gurka, Kurt

• Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns PDF

Sailer, Peter; Weber, Michael; Wong, William

• Attrition in a Panel of Individual Income Tax Returns, 1992–1997 PDF

Sailer, Peter; Weber, Michael; Yau, Ellen

• How Well Can IRS Count the Population? PDF

Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael

• Salaries and Wages and Deferred Income, 1989–1999 PDF

Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael

• Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study PDF

Scheuren, Fritz; Petska, Tom

• Turning Administrative Systems Into Information Systems

Schwartz, Ruth; Kilss, Beth

• Customer Satisfaction Initiatives at IRS's Statistics of Income: Using Surveys to Improve Customer Service PDF

Hollenbeck, Scott; Ludlum, Melissa; Johnson, Barry

• Improving the Quality of U.S. Tax Statistics: Recent Innovations in Editing and Imputation Techniques at the Statistics of Income Division of the U.S. Internal Revenue Service PDF

Singmaster, Rob; Redmiles, Lissa

• The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data PDF

Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan

• Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004 PDF

Strudler, Michael; Petska, Tom; Petska, Ryan

• New Estimates of the Distribution of Individual Income and Taxes PDF
• An Analysis of the Distribution of Individual Income and Taxes, 1979–2001 PDF
• Further Analysis of the Distribution of Income and Taxes, 1979–2003 PDF

Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael

• Estimating the Compliance Cost of the U.S. Individual Income Tax PDF

Vartivarian, Sonya; Czajka, John; Weber, Michael

• Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File PDF

Weber, Michael

• The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel PDF
• The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data PDF

Weber, Michael; Bryant, Victoria

• The 1999 Individual Income Tax Return Edited Panel PDF

Weber, Michael; Paris, David; Sailer, Peter

• Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling PDF

Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael

• Assessing Disclosure Protection for a SOI Public Use File PDF

Wong, William; Ho, Chih-Chin

• Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples PDF
• Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples PDF