SOI Tax Stats - Papers - 1998 American Statistical Association Conference

 

This section contains papers written by members of the Statistics of Income Division of IRS and presented at the 1998 Joint Statistical Meetings of the American Statistical Association.

The views expressed in these papers are those of the authors and are not necessarily the official positions of the Internal Revenue Service.

Citations are included in the papers. For more information about a paper, please send us an email message.

All papers are available as PDF files. A free Adobe Acrobat reader is available for download, if needed.

Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual
Income and Taxes
PDF
Tom Petska and Mike Strudler; Statistics of Income, IRS. April 2000.

This paper is an examination of recent trends in the distribution of individual incomes based on a consistent measure of taxable income. Also included are some of the more substantial changes to the Internal Revenue (Tax) Code, and examination and analyses of aggregate time series data on individual income and taxes based on income tax return filings with the IRS.

The IRS Population Count: An UpdatePDF
Peter Sailer and Michael Weber; Statistics of Income, IRS. November 1998.

In a paper presented at the 1993 Annual Meetings of the American Statistical Association, the authors presented the results of their first attempt to use administrative records available at the Internal Revenue Service (IRS) to count the population of the United States. That paper noted a major problem in the use of IRS administrative records was the presence in files of information documents for deceased individuals. This paper covers the results of researching whether processing changes implemented since that time improved the ability to use IRS records for the purpose of counting the population.

Updating Techniques for Estimating Wealth from Federal Estate Tax ReturnsPDF
Barry Johnson, Statistics of Income, IRS. December 1998.

The Statistics of Income Division (SOI) of the IRS produces estimates of personal wealth from tax returns filed for wealthy decedents. Using data from a sample of these returns to produce wealth estimates for the living population provides a unique opportunity to study, in detail, the characteristics of the most influential individuals in the United States. This paper focuses on the design used to select a sample of estate tax returns and weighting techniques used to produce estimates of personal wealth for 1992 and 1995.


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