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.
2025
The Distribution of Capital Gains in the United States PDF
Cole Campbell, Jacob A. Robbins, Sam Wylde
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
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 (Revised 12/2024)
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 12/2024)
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, 2012-2023 PDF (Revised 9/2024)
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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