SOI Tax Stats - SOI Working Papers


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:

1997  1998  1999  2000  2001  2002  2003  2004  2005  2006  2007  2008  2009  2011  2013  2014  2015  2016  2017  2018  2019  2020  2021 2022


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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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 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

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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

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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

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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

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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

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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

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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

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