Here you can find links to papers written by members of SOI covering topics such as sample design and models, panel design and analysis, data disclosure and data sharing research, and more. All articles are in PDF format. A free Adobe Acrobat Reader is available for download, if needed. Cross-sectional and Longitudinal Income Measures Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and TaxesPDF The Distribution of Individual Income and Taxes: A New Look at an Old IssuePDF Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of IncomePDF Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information ReturnsPDF Salaries and Wages and Deferred Income, 1989–1999PDF New Estimates of the Distribution of Individual Income and TaxesPDF Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information ReturnsPDF An Analysis of the Distribution of Individual Income and Taxes, 1979–2001PDF Estimating the Compliance Cost of the U.S. Individual Income TaxPDF The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality InformationPDF Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001PDF Further Analysis of the Distribution of Income and Taxes, 1979–2003PDF The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return PanelPDF Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?PDF Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information DocumentsPDF Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003PDF Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004PDF Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: OpportunitiesPDF Data Linkage and Assesments of Frame Quality Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary BehaviorPDF Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable RemainderPDF Proxies in Administrative Records SurveysPDF Assessing Industry Codes on the IRS Business Master FilePDF Disclosure and Data Sharing Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic AnalysisPDF Assessing Disclosure Protection for a SOI Public Use FilePDF Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use FilePDF Panel Design and Analysis Attrition in a Panel of Individual Income Tax Returns, 1992–1997PDF The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample FramePDF Analysis of the 1998 Gift Tax Panel StudyPDF The 1999 Individual Income Tax Return Edited PanelPDF Tying Website Performance to Mission Achievement in the Federal GovernmentPDF The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the DataPDF Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005PDF Research in Special Estimation Methods On Computing Gaussian Curvature of Some Well Known DistributionsPDF The Feasiblity of State Corporate DataPDF Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random SamplesPDF Regulatory Exemptions and Item NonresponsePDF Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random SamplesPDF Some New Tables for Upper Probability Points of the Largest Root of a Determinantal EquationPDF A Cluster Analysis Approach To Describing Tax DataPDF Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax RecordsPDF An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area EstimatorsPDF Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial ProportionPDF Sample Design, Weighting, and Variance Estimation Sample Design Revisions in the Wake of NAICS and Regulatory ChangesPDF Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative RecordsPDF Origins of the Estate and Personal Wealth Sample DesignPDF Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample DesignsPDF Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007PDF Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli SamplesPDF Some Mathematical and Statistical Aspects of the Transformed Taxpayer Identification Number: A Sample Selection Tool used at IRSPDF Individual Tax Statistics Sample Design and Data Limitations Business Tax Statistics Sample Design and Data Limitations Review of the Sampling Procedures Used by the Internal Revenue Service to Produce Statistics of Income From Individual Tax Returns with Special Emphasis on Achievement of QualityPDF
