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 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 2023 Tax Evasion at the Top of the Income Distribution: Theory and EvidencePDF 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 ReturnsPDF 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 PopulationPDF Peter J. Brady, Steven Bass; Investment Company Institute When I’m 64 (or Thereabouts): Changes in Income from Middle Age to Old AgePDF Peter J. Brady, Steven Bass; Investment Company InstituteSupplemental TablesXLSX Psychological Factors, the Choice of a Tax Preparer, and Tax CompliancePDF 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, 2012-2021PDF 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. HouseholdsPDF 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 Identifying and Estimating the Effect of Incentives for S Corporations to Underreport the Labor Income of Their OwnersPDF Paul Burnham (formerly of the Congressional Budget Office) Supplemental TableXLSX Does Giving Tax Debtors a Break Improve Compliance and Income? Evidence from Quasi-Random Assignment of IRS Revenue OfficersPDF 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 UnemployedPDF 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 EntrepreneurshipPDF (Revised 7/2023) 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 FilingPDF Amanda Agan, Andrew Garin, Dmitri Koustas, Alexandre Mas, and Crystal S. Yang The Impact of Incarceration on Employment, Earnings, and Tax FilingPDF 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 DataPDF 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 DataPDF Peter J. Brady and Steven Bass, Investment Company InstituteSupplemental TableXLSX The Distribution of Independent Contractor Activity in the United States: Evidence from Tax FilingsPDF Andrew Garin, University of Illinois Urbana-Champaign, and Dmitri Koustas, University of ChicagoSupplemental TableXLSX Citizenship and taxes: Evaluating the effects of the U.S. tax system on individuals’ citizenship decisionsPDF Paul R. Organ, University of Michigan Back to the top 2020 Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable IncomePDF 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 ReturnsPDF Peter J. Brady and Steven Bass, Investment Company InstituteSupplemental Table 1XLSX | Supplemental Table 2XLSXReconciling Form 1040 and Form 1099-R DataPDF 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 EarnersPDF 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 AccountsPDF 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 DataPDF 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 ReturnsPDF Brett Collins, Andrew Garin, Emilie Jackson, Dmitri Koustas, and Mark Payne Income Volatility, Taxation and the Functioning of the U.S. Labor MarketPDFThibaut 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 EarnersPDF 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 AnalysisPDFAssociated 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 AdministrationPDF Caroline M. Hoxby IRS Behavioral Insights ToolkitPDF multiple authors Using Panel Tax Data to Examine the Transition to RetirementPDFAssociated TablesXLS (.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-filersPDFAssociated TablesXLS (.xls format) Emmanuel Saez Comparing Survey Data and Tax Data: Differences in Reporting across BusinessesPDF Tami Gurley-Calvez, Donald Bruce, E.J. Reedy, Josh Russell A Tale of Two Datasets: Business Survival in Administrative versus Survey DataPDF Tami Gurley-Calvez, Donald Bruce, John A. Deskins, Brian Hill Back to the top 2015 How Tax Credits for Higher Education Affect College-GoingPDF Caroline M. Hoxby, George B. Bulman New Estimates of Intergenerational Mobility Using Administrative DataPDF Pablo A. Mitnik, Victoria L. Bryant, Michael Weber, David B. Grusky Donor-Advised Funds: An Overview Using IRS DataPDF Paul Arnsberger Back to the top 2014 Early Withdrawals from Retirement Accounts During the Great RecessionPDF Robert Argento, Victoria L. Bryant, John Sabelhaus Who Benefits from Tax Expenditures on Capital? Evidence on Capital Income and Wealth ConcentrationPDFAssociated TablesXLS (.xls format) Emmanuel Saez, UC Berkeley, Gabriel Zucman, LSE The Returns to the Federal Tax Credits for Higher EducationPDF George B. Bulman, Caroline M. Hoxby Labor Force Participation Elasticities of Women and Secondary Earners within Married CouplesPDF Robert McClelland, Congressional Budget Office, Shannon Mok, Congressional Budget Office, Kevin Pierce, Internal Revenue Service Older Taxpayers' Response to Taxation of Social Security BenefitsPDF 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 MePDF Jenny Bourne and Lisa Rosenmerkel The Economic Impact of Tax Expenditures: Evidence from Spatial Variation Across the U.S.PDFAssociated Tables - excluding Table VII and Table XXZIP (.zip format)Appendix Table VIIZIP (.zip format)Appendix Table XXAssociated FiguresPDF 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 RecessionPDF Danny Yagan, University of California, Berkeley Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment StimulusPDF Eric Zwick and James Mahon, Harvard University A New Look at the Income-Wealth Connection for America's Wealthiest DecedentsPDF 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 400PDF 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 CutPDF 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 CreditsPDF 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 SamplesPDF Henry, Kimberly; Testa, Valerie; Valliant, Richard The Effect of Late-Filed Returns on Population Estimates: A Comparative AnalysisPDF Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli SamplesPDF 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 AnalysisPDF Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum, Internal Revenue Service Back to the top 2008 Dissemination Of Statistical Products: The IRS's JourneyPDF Gangi, Martha Eller Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005PDF Bryant, Victoria Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007PDF Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette 90 Years of SOI: A Collection of Historical ArticlesPDF Multiple Authors Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return SamplePDF Henry, Kimberly Differences in Income Estimates Derived from Survey and Tax DataPDF Johnson, Barry; Moore, Kevin Old Tabulations, Old Files, and a Brief History of Individual Tax Return SamplingPDF 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 FilePDF Vartivarian, Sonya; Czajka, John; Weber, Michael Measuring the Quality of Service to Taxpayers in Volunteer SitesPDF Cecco, Kevin; Walsh, Ronald; Hooker, Rachael SOI Develops Better Survey Questions Through PretestingPDF 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 RecordsPDF Henry, Kimberly; Lahiri, Partha; Fisher, Robin An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area EstimatorsPDF Henry, Kimberly; Strudler, Michael; Chen, William Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial ProportionPDF 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 ServicePDF 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: OpportunitiesPDF Diamond, John; Rector, Ralph; Weber, Michael Back to the top 2006 Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003PDF Sailer, Peter; Pierce, Kevin; Lomize, Evgenia Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004PDF Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan Performance Measurement within the Statistics of Income DivisionPDF Cecco, Kevin Customer Satisfaction Initiatives at IRS's Statistics of Income: Using Surveys to Improve Customer ServicePDF Schwartz, Ruth; Kilss, Beth Tying Website Performance to Mission Achievement in the Federal GovernmentPDF Milleville, Diane The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the DataPDF Weber, Michael Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample DesignsPDF Day, Charles Factors in Estates' Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held BusinessesPDF Gangi, Martha Eller; Henry, Kimberly; Raub, Brian Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 SamplesPDF Matthew L. Scoffic An Analysis of the Free File ProgramPDF Chu, Michelle; Kovalick, Melissa Comparing Strategies To Estimate a Measure of HeteroscedasticityPDF Henry, Kimberly; Valliant, Richard Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy IndividualsPDF Johnson, Barry; Schreiber, Lisa Monitoring Statistics of Income (SOI) SamplesPDF 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 DocumentsPDF Sailer, Peter; Bryant, Victoria Holden, Sarah The 1999 Individual Income Tax Return Edited PanelPDF Weber, Michael; Bryant, Victoria A Cluster Analysis Approach To Describing Tax DataPDF Raub, Brian; Chen, William Origins of the Estate and Personal Wealth Sample DesignPDF 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 TrendsPDF Gross, Emily A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure SurveyPDF Henry, Eric; Day, Charles Measuring Nonsampling Error in the Statistics of Income Individual Tax Return StudyPDF Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael The Impact of the Followup Process on the 2002 Foreign Tax Credit Study DataPDF Singmaster, Rob; Redmiles, Lissa Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003PDF Boynton, Charles; DeFilippes, Portia; Legel, Ellen An Essay on the Effects of Taxation on the Corporate Financial PolicyPDF Contos, George An Analysis of Business Organizational Structure and Activity from Tax DataPDF 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 SectorPDF 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 2001PDF Sailer, Peter; Holden, Sarah Further Analysis of the Distribution of Income and Taxes, 1979–2003PDF Strudler, Michael; Petska, Tom; Petska, Ryan The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return PanelPDF Weber, Michael Assessing Industry Codes on the IRS Business Master FilePDF McMahon, Paul Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue ServicePDF Cecco, Kevin The Evolution of IRS Telephone Quality MeasuresPDF Rosage, Laura Some New Tables for Upper Probability Points of the Largest Root of a Determinantal EquationPDF Chen, William Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative DataPDF Henry, Kimberly; Ahmed, Yahia; Legel, Ellen The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From SamplesPDF Johnson, Barry; Jacobson,Darien B. Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple DatabasesPDF Ludlum, Melissa Recent Research on Small Business Compliance BurdenPDF Guyton, John; Kindlon, Audrey; Zhou, Jian The Mismeasure of Man's Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality InformationPDF Johnson, Barry; Wahl, Jenny Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental ApproachPDF Alm, James; Deskins, John; McKee, Michael Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit EffectsPDF Alm, James; Jackson, Betty; McKee, Michael Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer AuditsPDF Bloomquist, Kim Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. ExperiencePDF Greenia, Nicholas Consider the Source: Differences in Income Estimates Derived from Survey and Tax DataPDF Johnson, Barry; Moore, Kevin Back to the top 2003 The Effects of Tax Reform on the Structure of U.S. BusinessPDF Legel, Ellen; Bennett, Kelly; Parisi, Michael Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information ReturnsPDF Sailer, Peter; Gurka, Kurt; Holden, Sarah An Analysis of the Distribution of Individual Income and Taxes, 1979–2001PDF Strudler, Michael; Petska, Tom; Petska, Ryan IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.govPDF Dixon, Diane Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the CustomerPDF Kilss, Beth; Jordan, David Recent Efforts to Maximize Benefits from the Statistics of Income Advisory PanelPDF Petska, Tom; Kilss, Beth Regulatory Exemptions and Item NonresponsePDF McMahon, Paul Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random SamplesPDF Wong, William; Ho, Chih-Chin Estimating the Compliance Cost of the U.S. Individual Income TaxPDF Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael Tax Evasion, Income Inequality and Opportunity Costs of CompliancePDF Bloomquist, Kim IRS's Comprehensive Approach to Compliance MeasurementPDF Brown, Robert; Mazur, Mark Back to the top 2002 Salaries and Wages and Deferred Income, 1989–1999PDF Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael Proxies in Administrative Records SurveysPDF McMahon, Paul Assessing Disclosure Protection for a SOI Public Use FilePDF Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael Electronic Dissemination of Internal Revenue Service Locality DataPDF Gross, Emily; Kilss, Beth Analysis of the 1998 Gift Tax Panel StudyPDF Eller, Martha Britton; Rib, Tamara Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random SamplesPDF Wong, William; Ho, Chih-Chin Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative RecordsPDF Johnson, Barry: McMahon, Paul Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit DataPDF Erard, Brian; Ho, Chih-Chin Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6PDF Chen, William Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information ReturnsPDF Sailer, Peter; Weber, Michael; Gurka, Kurt New Estimates of the Distribution of Individual Income and TaxesPDF Strudler, Michael; Petska, Tom; Petska, Ryan How the Quality of Responses the IRS Provides to Taxpayer Inquiries is MeasuredPDF Cecco, Kevin; Hoopengardner, Rachael The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical ResultsPDF Plumley, Alan Back to the top 2001 Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable RemainderPDF Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample FramePDF Eller, Martha Britton; Rib, Tamara Sample Design Revisions in the Wake of NAICS and Regulatory ChangesPDF McMahon, Paul Statistical Information from Administrative Records in the Federal Tax SystemPDF Petska, Tom Back to the top 2000 Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South AfricaPDF Petska, Tom Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary BehaviorPDF Mikow, Jacob; Berkowitz, Darien Statistical Consulting Within the Internal Revenue ServicePDF Cecco, Kevin; Walsh, Ronald Attrition in a Panel of Individual Income Tax Returns, 1992–1997PDF Sailer, Peter; Weber, Michael; Wong, William Back to the top 1999 The Distribution of Individual Income and Taxes: A New Look at an Old IssuePDF 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 IncomePDF Petska, Tom; Strudler, Mike; Petska, Ryan Customer Service Satisfaction Survey: Cognitive and Prototype TestPDF Cecco, Kevin; Young, Anthony On Computing Gaussian Curvature of Some Well Known DistributionsPDF Chen, William The Feasiblity of State Corporate DataPDF Francis, Brian Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit EstimatesPDF Eller, Martha Britton; Johnson, Barry Occupation and Industry Data from Tax Year 1993 Individual Tax ReturnsPDF 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 TaxesPDF Petska, Tom; Strudler, Mike Updating Techniques for Estimating Wealth from Federal Estate Tax ReturnsPDF Johnson, Barry The IRS Population Count: An UpdatePDF 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 AnalysisPDF Petska, Tom Federal Taxation of Inheritance and Wealth TransfersPDF Johnson, Barry; Eller, Martha Britton Back to the top
