The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association's annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year. Papers in this series generally do not undergo the extensive review and editorial process accorded official SOI publications. Instead, these working papers are intended to make results of research available to others and to encourage discussion on a variety of topics. As a result, papers may be occasionally revised or updated. Jump to a year 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2011 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 2024 A Day in the Life Cycle: Using Tax Data to Measure Changes in Income by Age PDF Peter J. Brady and Steven Bass, Investment Company Institute Supplemental Tables XLSX Supplemental Figures PDF More Than Meets the Eye: The Comprehensive General Indirect Effect of Auditing Individual Income Tax Returns PDF Alan Plumley, PhD and Daniel Rodriguez (IRS Research, Applied Analytics, and Statistics); Jess Grana, PhD (MITRE) Evolution of the Relationship between the Gig Economy and Entrepreneurship: The Heterogeneous Effects of Labor Market Disruptions PDF Matthew Denes, Carnegie Mellon University; Spyridon Lagaras, University of Illinois, Urbana-Champaign; Margarita Tsoutsoura, Washington University in St. Louis, CEPR, ECGI, and NBER Estimating Tax Burdens by Wealth Groups PDF Akcan Balkir, Emmanuel Saez, Danny Yagan, and Gabriel Zucman, UC Berkeley Using Anomaly Scores from Unlabeled Data to Improve Supervised Risk Estimation PDF Patrick Vossler, Stanford University; Jacob Goldin, University of Chicago; Daniel E. Ho, Stanford University Who’s Afraid of the Minimum Wage? Measuring the Impacts on Independent Businesses Using Matched U.S. Tax Returns PDF Nirupama Rao, University of Michigan; Max Risch, Carnegie Mellon University Tax Planning and Multinational Behavior PDF Rosanne Altshuler, Rutgers University; Lysle Boller, Penn Wharton Budget Model; Juan Carlos Suárez Serrato, Stanford GSB & NBER Can Millionaires Avoid a Surtax on their Long-term Capital Gains? PDF Robert McClelland and Karen Smith Do Millionaires Adjust The Realizations Of Their Long-term Capital Gains When Taxes Change? PDF Robert McClelland and Karen Smith 2023 The Distribution of Underreported Income: What We Can Learn From the NRP PDF Gerald Auten and Patrick Langetieg Tax Evasion at the Top of the Income Distribution: Theory and Evidence PDF John Guyton, Internal Revenue Service; Patrick Langetieg, Internal Revenue Service; Daniel Reck, University of Maryland; Max Risch, Carnegie Mellon University; Gabriel Zucman, Paris School of Economics and UC Berkeley Entrepreneurship and the Gig Economy: Evidence from U.S. Tax Returns PDF (Revised 11/2024) Matthew Denes, Carnegie Mellon University; Spyridon Lagaras, University of Pittsburgh; Margarita Tsoutsoura, Washington University at St. Louis Imagine All the People: Using Tax Data to Build a Representative Sample of the US Population PDF Peter J. Brady, Steven Bass; Investment Company Institute When I’m 64 (or Thereabouts): Changes in Income from Middle Age to Old Age PDF Peter J. Brady, Steven Bass; Investment Company Institute Supplemental Tables XLSX Psychological Factors, the Choice of a Tax Preparer, and Tax Compliance PDF James Alm, Tulane University; Jubo Yan, Nanyang University; William D. Schulze, Cornell University; Melissa Vigil, Internal Revenue Service; Carrie von Bose, Public Company Auditing Oversight Board The Evolution of Platform Gig Work, 2012-2021 PDF Andrew Garin, University of Illinois Urbana-Champaign; Emilie Jackson, Michigan State University; Dmitri Koustas, University of Chicago; and Alicia Miller, Internal Revenue Service The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households PDF Niels Johannesen, University of Copenhagen; Daniel Reck, University of Maryland; Max Risch, Carnegie Mellon University; Joel Slemrod, University of Michigan; John Guyton, Internal Revenue Service; Patrick Langetieg, Internal Revenue Service Supplemental Tables XLSX Identifying and Estimating the Effect of Incentives for S Corporations to Underreport the Labor Income of Their Owners PDF Paul Burnham (formerly of the Congressional Budget Office) Supplemental Table XLSX Does Giving Tax Debtors a Break Improve Compliance and Income? Evidence from Quasi-Random Assignment of IRS Revenue Officers PDF William C. Boning, Office of Tax Analysis, U.S. Department of the Treasury; Joel Slemrod, University of Michigan; Ellen Stuart, The University of Sydney; Alex Turk, Internal Revenue Service 2022 Availability of the Gig Economy and Long Run Labor Supply Effects for the Unemployed PDF Emilie Jackson, Michigan State University Who Sells Cryptocurrency? PDF Jeffrey L. Hoopes, University of North Carolina at Chapel Hill; Tyler S. Menzer, University of Iowa; Jaron H. Wilde, University of Iowa On the Nature of Entrepreneurship PDF (Revised 10/2024) Anmol Bhandari, University of Minnesota; Tobey Kass, Office of Tax Analysis; Thomas J. May, University of Minnesota; Ellen R. McGrattan, University of Minnesota; Evan Schulz, Internal Revenue Service The Impact of Criminal Records on Employment, Earnings, and Tax Filing PDF Amanda Agan, Andrew Garin, Dmitri Koustas, Alexandre Mas, and Crystal S. Yang The Impact of Incarceration on Employment, Earnings, and Tax Filing PDF Andrew Garin, Dmitri Koustas, Carl McPherson, Samuel Norris, Matthew Pecenco, Evan K. Rose, Yotam Shem-Tov, Jeffrey Weaver New Work or Changes in Reporting? A Framework for Measuring Self-Employment Trends in Administrative Data PDF Andrew Garin, University of Illinois Urbana-Champaign, Emilie Jackson, Michigan State University, and Dmitri Koustas, University of Chicago Back to the top 2021 Comparing the Current Population Survey to Income Tax Data PDF Peter J. Brady and Steven Bass, Investment Company Institute Supplemental Table XLSX The Distribution of Independent Contractor Activity in the United States: Evidence from Tax Filings PDF Andrew Garin, University of Illinois Urbana-Champaign, and Dmitri Koustas, University of Chicago Supplemental Table XLSX Citizenship and taxes: Evaluating the effects of the U.S. tax system on individuals’ citizenship decisions PDF Paul R. Organ, University of Michigan Back to the top 2020 Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income PDF Danielle H. Green, Fordham University; Erin E. Henry, University of Arkansas; Sarah M. Parsons, Sacred Heart University; George A. Plesko, University of Connecticut Decoding Retirement: A Detailed Look at Retirement Distributions Reported on Tax Returns PDF Peter J. Brady and Steven Bass, Investment Company Institute Supplemental Table 1 XLSX | Supplemental Table 2 XLSX Reconciling Form 1040 and Form 1099-R Data PDF Peter J. Brady and Steven Bass, Investment Company Institute Heard it through the Grapevine: The Direct and Network Effects of a Tax Enforcement Field Experiment on Firms PDF William C. Boning, University of Michigan, John Guyton, Internal Revenue Service, Ronald Hodge, Internal Revenue Service, and Joel Slemrod, University of Michigan Back to the top 2019 The Effects of EITC Correspondence Audits on Low-Income Earners PDF John Guyton, Internal Revenue Service, Kara Leibel, Internal Revenue Service, Day Manoli, UT-Austin, Ankur Patel, Treasury, Mark Payne, Internal Revenue Service, Brenda Schafer, Internal Revenue Service Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts PDF Niels Johannesen, University of Copenhagen, Patrick Langetieg, Internal Revenue Service, Daniel Reck, London School of Economics, Max Risch, Princeton University, and Joel Slemrod, University of Michigan Independent Contractors in the U.S.: New Trends from 15 years of Administrative Tax Data PDF Katherine Lim, U.S. Department of the Treasury, Alicia Miller, Internal Revenue Service, Max Risch, University of Michigan, and Eleanor Wilking, New York University Is Gig Work Replacing Traditional Employment? Evidence from Two Decades of Tax Returns PDF Brett Collins, Andrew Garin, Emilie Jackson, Dmitri Koustas, and Mark Payne Income Volatility, Taxation and the Functioning of the U.S. Labor Market PDF Thibaut Lamadon, University of Chicago, Magne Mogstad, University of Chicago, Statistics Norway, NBER and IFS, and Bradley Setzler, University of Chicago Taxes and Retirement Decisions Among Women And Secondary Earners PDF Robert McClelland, Urban-Brookings Tax Policy Center, John Iselin, UC Berkeley, Kevin Pierce, IRS Statistics of Income, and Philip Stallworth, Urban-Brookings Tax Policy Center Back to the top 2018 Creating Homogeneous Synthetic Individual Tax Files for Distributional Analysis PDF Associated Data Emmanuel Saez, UC Berkeley and the National Bureau of Economic Research, Gabriel Zucman, UC Berkeley and the National Bureau of Economic Research Back to the top 2017 Online Postsecondary Education and the Higher Education Tax Benefits: An Analysis with Implications for Tax Administration PDF Caroline M. Hoxby IRS Behavioral Insights Toolkit PDF multiple authors Using Panel Tax Data to Examine the Transition to Retirement PDF Associated Tables XLS (.xls format) Peter J. Brady, Steven Bass, Jessica Holland, Kevin Pierce Back to the top 2016 Statistics of Income Tabulations: High Incomes, Gender, Age, Earnings Split, and Non-filers PDF Associated Tables XLS (.xls format) Emmanuel Saez Comparing Survey Data and Tax Data: Differences in Reporting across Businesses PDF Tami Gurley-Calvez, Donald Bruce, E.J. Reedy, Josh Russell A Tale of Two Datasets: Business Survival in Administrative versus Survey Data PDF Tami Gurley-Calvez, Donald Bruce, John A. Deskins, Brian Hill Back to the top 2015 How Tax Credits for Higher Education Affect College-Going PDF Caroline M. Hoxby, George B. Bulman New Estimates of Intergenerational Mobility Using Administrative Data PDF Pablo A. Mitnik, Victoria L. Bryant, Michael Weber, David B. Grusky Donor-Advised Funds: An Overview Using IRS Data PDF Paul Arnsberger Back to the top 2014 Early Withdrawals from Retirement Accounts During the Great Recession PDF Robert Argento, Victoria L. Bryant, John Sabelhaus Who Benefits from Tax Expenditures on Capital? Evidence on Capital Income and Wealth Concentration PDF Associated Tables XLS (.xls format) Emmanuel Saez, UC Berkeley, Gabriel Zucman, LSE The Returns to the Federal Tax Credits for Higher Education PDF George B. Bulman, Caroline M. Hoxby Labor Force Participation Elasticities of Women and Secondary Earners within Married Couples PDF Robert McClelland, Congressional Budget Office, Shannon Mok, Congressional Budget Office, Kevin Pierce, Internal Revenue Service Older Taxpayers' Response to Taxation of Social Security Benefits PDF Leonard Burman, Syracuse University and the Tax Policy Center, Norma B. Coe, University of Washington and the National Bureau of Economic Research, Kevin Pierce, Internal Revenue Service, Liu Tian, Syracuse University Over the Top: How Tax Returns Show that the Very Rich Are Different from You and Me PDF Jenny Bourne and Lisa Rosenmerkel The Economic Impact of Tax Expenditures: Evidence from Spatial Variation Across the U.S. PDF Associated Tables - excluding Table VII and Table XX ZIP (.zip format) Appendix Table VII ZIP (.zip format) Appendix Table XX Associated Figures PDF Raj Chetty and Nathaniel Hendren, Harvard University and the National Bureau of Economic Research, and, Patrick Kline and Emmanuel Saez, University of California, Berkeley and the National Bureau of Economic Research Back to the top 2013 The Home Mortgage Interest Deduction and Migratory Insurance Over the Great Recession PDF Danny Yagan, University of California, Berkeley Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus PDF Eric Zwick and James Mahon, Harvard University A New Look at the Income-Wealth Connection for America's Wealthiest Decedents PDF Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS A Comparison of Wealth Estimates For America's Wealthiest Decedents Using Tax Data and Data From The Forbes 400 PDF Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut PDF Danny Yagan, University of California, Berkeley Do Tax Credits for Parents Affect Child College Enrollment? PDF Nathaniel G. Hilger, Brown University Back to the top 2011 New Evidence on the Long-Term Impacts of Tax Credits PDF Raj Chetty and JohnFriedman, Harvard University and the National Bureau of Economic Research, and Jonah Rockoff, Columbia University and the National Bureau of Economic Research Back to the top 2009 Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples PDF Henry, Kimberly; Testa, Valerie; Valliant, Richard The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis PDF Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples PDF Kimberly Henry and Valerie Testa, Internal Revenue Service and Richard Valliant, University of Michigan The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis PDF Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum, Internal Revenue Service Back to the top 2008 Dissemination Of Statistical Products: The IRS's Journey PDF Gangi, Martha Eller Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005 PDF Bryant, Victoria Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007 PDF Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette 90 Years of SOI: A Collection of Historical Articles PDF Multiple Authors Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample PDF Henry, Kimberly Differences in Income Estimates Derived from Survey and Tax Data PDF Johnson, Barry; Moore, Kevin Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling PDF Weber, Michael; Paris, David; Sailer, Peter Back to the top 2007 Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File PDF Vartivarian, Sonya; Czajka, John; Weber, Michael Measuring the Quality of Service to Taxpayers in Volunteer Sites PDF Cecco, Kevin; Walsh, Ronald; Hooker, Rachael SOI Develops Better Survey Questions Through Pretesting PDF Milleville, Diane; Wells, Tara 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; Lahiri, Partha; Fisher, Robin An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators PDF Henry, Kimberly; Strudler, Michael; Chen, William Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion PDF Liu, Yan; Kott, Phillip 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 Scott M. Hollenbeck, Melissa Ludlum, and Barry W. Johnson, Internal Revenue Service Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities PDF Diamond, John; Rector, Ralph; Weber, Michael Back to the top 2006 Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003 PDF Sailer, Peter; Pierce, Kevin; Lomize, Evgenia Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004 PDF Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan Performance Measurement within the Statistics of Income Division PDF Cecco, Kevin Customer Satisfaction Initiatives at IRS's Statistics of Income: Using Surveys to Improve Customer Service PDF Schwartz, Ruth; Kilss, Beth Tying Website Performance to Mission Achievement in the Federal Government PDF Milleville, Diane The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data PDF Weber, Michael Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs PDF Day, Charles Factors in Estates' Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses PDF Gangi, Martha Eller; Henry, Kimberly; Raub, Brian Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples PDF Matthew L. Scoffic An Analysis of the Free File Program PDF Chu, Michelle; Kovalick, Melissa Comparing Strategies To Estimate a Measure of Heteroscedasticity PDF Henry, Kimberly; Valliant, Richard Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals PDF Johnson, Barry; Schreiber, Lisa Monitoring Statistics of Income (SOI) Samples PDF Koshansky, Joseph Back to the top 2005 Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents PDF Sailer, Peter; Bryant, Victoria Holden, Sarah The 1999 Individual Income Tax Return Edited Panel PDF Weber, Michael; Bryant, Victoria A Cluster Analysis Approach To Describing Tax Data PDF Raub, Brian; Chen, William Origins of the Estate and Personal Wealth Sample Design PDF McMahon, Paul Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns? PDF Davitian, Lucy Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends PDF Gross, Emily A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey PDF Henry, Eric; Day, Charles Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study PDF Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data PDF Singmaster, Rob; Redmiles, Lissa Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003 PDF Boynton, Charles; DeFilippes, Portia; Legel, Ellen An Essay on the Effects of Taxation on the Corporate Financial Policy PDF Contos, George An Analysis of Business Organizational Structure and Activity from Tax Data PDF Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes? PDF Bloomquist, Kim; An, Zhiyong Current Research in the Nonprofit Sector PDF Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret Back to the top 2004 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; Holden, Sarah Further Analysis of the Distribution of Income and Taxes, 1979–2003 PDF Strudler, Michael; Petska, Tom; Petska, Ryan The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel PDF Weber, Michael Assessing Industry Codes on the IRS Business Master File PDF McMahon, Paul Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service PDF Cecco, Kevin The Evolution of IRS Telephone Quality Measures PDF Rosage, Laura Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation PDF Chen, William Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data PDF Henry, Kimberly; Ahmed, Yahia; Legel, Ellen The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples PDF Johnson, Barry; Jacobson,Darien B. Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases PDF Ludlum, Melissa Recent Research on Small Business Compliance Burden PDF Guyton, John; Kindlon, Audrey; Zhou, Jian The Mismeasure of Man's Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information PDF Johnson, Barry; Wahl, Jenny Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach PDF Alm, James; Deskins, John; McKee, Michael Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects PDF Alm, James; Jackson, Betty; McKee, Michael Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits PDF Bloomquist, Kim Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience PDF Greenia, Nicholas Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data PDF Johnson, Barry; Moore, Kevin Back to the top 2003 The Effects of Tax Reform on the Structure of U.S. Business PDF Legel, Ellen; Bennett, Kelly; Parisi, Michael Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns PDF Sailer, Peter; Gurka, Kurt; Holden, Sarah An Analysis of the Distribution of Individual Income and Taxes, 1979–2001 PDF Strudler, Michael; Petska, Tom; Petska, Ryan IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov PDF Dixon, Diane Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer PDF Kilss, Beth; Jordan, David Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel PDF Petska, Tom; Kilss, Beth Regulatory Exemptions and Item Nonresponse PDF McMahon, Paul Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples PDF Wong, William; Ho, Chih-Chin Estimating the Compliance Cost of the U.S. Individual Income Tax PDF Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael Tax Evasion, Income Inequality and Opportunity Costs of Compliance PDF Bloomquist, Kim IRS's Comprehensive Approach to Compliance Measurement PDF Brown, Robert; Mazur, Mark Back to the top 2002 Salaries and Wages and Deferred Income, 1989–1999 PDF Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael Proxies in Administrative Records Surveys PDF McMahon, Paul Assessing Disclosure Protection for a SOI Public Use File PDF Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael Electronic Dissemination of Internal Revenue Service Locality Data PDF Gross, Emily; Kilss, Beth Analysis of the 1998 Gift Tax Panel Study PDF Eller, Martha Britton; Rib, Tamara Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples PDF Wong, William; Ho, Chih-Chin Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records PDF Johnson, Barry: McMahon, Paul Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data PDF Erard, Brian; Ho, Chih-Chin Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6 PDF Chen, William 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; Gurka, Kurt New Estimates of the Distribution of Individual Income and Taxes PDF Strudler, Michael; Petska, Tom; Petska, Ryan How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured PDF Cecco, Kevin; Hoopengardner, Rachael The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results PDF Plumley, Alan Back to the top 2001 Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder PDF Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame PDF Eller, Martha Britton; Rib, Tamara Sample Design Revisions in the Wake of NAICS and Regulatory Changes PDF McMahon, Paul Statistical Information from Administrative Records in the Federal Tax System PDF Petska, Tom Back to the top 2000 Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa PDF Petska, Tom Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior PDF Mikow, Jacob; Berkowitz, Darien Statistical Consulting Within the Internal Revenue Service PDF Cecco, Kevin; Walsh, Ronald Attrition in a Panel of Individual Income Tax Returns, 1992–1997 PDF Sailer, Peter; Weber, Michael; Wong, William Back to the top 1999 The Distribution of Individual Income and Taxes: A New Look at an Old Issue PDF Petska, Tom; Strudler, Mike Personal Wealth, 1995 Johnson, Barry Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income PDF Petska, Tom; Strudler, Mike; Petska, Ryan Customer Service Satisfaction Survey: Cognitive and Prototype Test PDF Cecco, Kevin; Young, Anthony On Computing Gaussian Curvature of Some Well Known Distributions PDF Chen, William The Feasiblity of State Corporate Data PDF Francis, Brian Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates PDF Eller, Martha Britton; Johnson, Barry Occupation and Industry Data from Tax Year 1993 Individual Tax Returns PDF Sailer, Peter; Nuriddin, Terry Back to the top 1998 Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes PDF Petska, Tom; Strudler, Mike Updating Techniques for Estimating Wealth from Federal Estate Tax Returns PDF Johnson, Barry The IRS Population Count: An Update PDF Sailer, Peter; Weber, Michael Back to the top 1997 Taxes and Business Organizational Choice: Deja Vu All Over Again? PDF Petska, Tom Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis PDF Petska, Tom Federal Taxation of Inheritance and Wealth Transfers PDF Johnson, Barry; Eller, Martha Britton Back to the top
