SOI Tax Stats - 2004 Special Studies in Federal Tax Statistics

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SOI Tax Stats - 2004 Special Studies in Federal Tax Statistics

This report contains selected papers given at the 2004 annual meetings of the American Statistical Association and other professional conferences.

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

These reports are available in Adobe® PDF format, which requires the free Adobe Acrobat® reader to view and print the files.

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

All Papers: Adobe Acrobat PDF. July 2005.

Preface

Recent Developments in Statistics of Income Research

Title and Author	"The Statistics of Income 1979-2002 Continuous Work History Sample Individual Income Tax Return Panel." Michael Weber, Statistics of Income, IRS.
Abstract	Since 1979, the annual SOI Individual Income Tax Return Cross-Sectional Sample has had at least one Continuous Work History Sample (CWHS) Social Security Number (SSN) ending embedded in the sampling framework.

Title and Authors	"Further Analysis of the Distribution of Income and Taxes, 1979-2002." Michael Strudler and Tom Petska, Statistics of Income, IRS, and Ryan Petska, Quantitative Economics and Statistics, Ernst and Young LLP.
Abstract	This paper is the sixth in a series examining trends in the distribution of individual incomes and tax burdens based on a consistent and comprehensive measure of income derived from individual income tax returns. It continues the analysis of individual income and tax distributions, adding for 3 years (1979, 1989, and 1999) Social Security and Medicare taxes to this analysis and using panel data.
Related Tables (Excel ver. 4)

Title and Authors	"Use of Individual Retirement Arrangements to Save for Retirement--Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001." Peter Sailer, Statistics of Income, IRS, and Sarah Holden, Investment Company Institute.
Abstract	With $2.6 trillion in assets at year-end 2001, Individual Retirement Arrangements (IRAs) had grown to represent nearly one-quarter of the $11.2 trillion in the U.S. retirement market.

Title and Author	"Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service." Kevin Cecco, Statistics of Income, IRS.
Abstract	This paper focuses on providing an historical perspective of conducting SOI customer surveys, summarizing results from several customer surveys, and offering future plans for expanding customer satisfaction initiatives within SOI.

Quality Assessment of Administrative Records Data

Title and Author

"Assessing Industry Codes on the IRS Business Master File."
Paul B. McMahon, Statistics of Income, IRS.

Abstract

An early process in the development of any business survey is the construction of a sampling frame, and a list of establishments is usually the preferred frame. The most favored sources for such a frame are records systems with lots of auxiliary information, which permit stratification, probability proportional to size sampling, calibration estimation, and other options. The Internal Revenue Service's Business Master File System is one such source.

Title and Author	"Data Interpretation Across Sources: A Study of Form 990-PF Information Collected from Multiple Databases." Melissa Ludlum, Statistics of Income, IRS.
Abstract	This paper examines administrative data provided to IRS by tax-exempt private foundations. It compares statistics derived from these data and identifies the sources of various discrepancies. Additionally, it examines data compiled at both aggregate and micro levels to determine the effects of IRS data entry and correction procedures.

Title and Authors	"The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples of Administrative Records." Barry W. Johnson and Darien B. Jacobson, Statistics of Income, IRS.
Abstract	This paper examines quality review data from Federal estate tax returns selected into the Calendar Year 2002 SOI Estate Tax Study to determine the effects of non-sampling error on estimates derived from the final data file.

Title and Authors	"Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data." Kimberly Henry, Yahia Ahmed, and Ellen Legel, Statistics of Income, IRS.
Abstract	This paper is a first attempt to model a key component of nonsampling error in administrative data, particularly tax data. It examines the simplest corporate tax returns to quantify the effect of SOI editor judgment error on data quality.

Title and Author	"The Evolution of IRS Telephone Quality Measures." Laura Rosage, Statistics of Income, IRS.
Abstract	The Internal Revenue Service (IRS), tasked with collecting taxes from this country's citizens, deals with more Americans than any other public institution.

Research in Income and Wealth

Title and Author	"Consider the Source: Differences in Estimates of Income and Wealth From Survey and Tax Data" Barry Johnson, Statistics of Income, IRS, and Kevin Moore, Board of Govenors of the Federal Reserve System.
Abstract	One implication of the decentralized nature of the statistical system in the United States of America, composed of over 70 Federal Government organizations, is that the data used by lawmakers and researchers to develop and evaluate Government policies come from a variety of sources.

Disclosure Protection Techniques

Title and Author	"Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience." Nicholas H. Greenia, Statistics of Income, IRS.
Abstract	The development of new disclosure protection techniques is useful only insofar as those techniques are adopted by statistical agencies. For technical experts in disclosure limitation to be successful, they are likely to need to interact with the appropriate statistical offices. This paper discusses just such a successful interaction in the United States.

Maltivariate Analysis

Title and Author	"Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation with Seven and Eight Roots." William W. Chen, Statistics of Income, IRS.
Abstract	We revisit the Fisher-Girshick-Hsu-Roy distribution (1939), which has interested statisticians for more than six decades.

INDEX OF IRS METHODOLOGY REPORTS ON STATISTICAL USES OF ADMINISTRATIVE RECORDS

Page Last Reviewed or Updated: November 12, 2008