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SOI Tax Stats - Research Papers Alphabetized by Author

Back to Tax Stats

Alm, James; Deskins, John; McKee, Michael

Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach
Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects

Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret

Current Research in the Nonprofit Sector

Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa

Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder

Bloomquist, Kim

Bloomquist, Kim; An, Zhiyong

Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?

Boynton, Charles; DeFilippes, Portia; Legel, Ellen

Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003

Brown, Robert; Mazur, Mark

IRS's Comprehensive Approach to Compliance Measurement

Bryant, Victoria

Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005

Cecco, Kevin

Cecco, Kevin; Hoopengardner, Rachael

How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured

Cecco, Kevin; Walsh, Ronald

Statistical Consulting Within the Internal Revenue Service

Cecco, Kevin; Walsh, Ronald; Hooker, Rachael

Measuring the Quality of Service to Taxpayers in Volunteer Sites

Cecco, Kevin; Young, Anthony

Customer Service Satisfaction Survey: Cognitive and Prototype Test

Chen, William

Chu, Michelle; Kovalick, Melissa

An Analysis of the Free File Program

Contos, George

An Essay on the Effects of Taxation on the Corporate Financial Policy

Davitian, Lucy

Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?

Day, Charles

Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs

Diamond, John; Rector, Ralph; Weber, Michael

Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities

Dixon, Diane

IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov

Eller, Martha Britton; Johnson, Barry

Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates

Eller, Martha Britton; Rib, Tamara

The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame

Eller, Martha Britton; Rib, Tamara

Analysis of the 1998 Gift Tax Panel Study

Erard, Brian; Ho, Chih-Chin

Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data

Francis, Brian

The Feasiblity of State Corporate Data

Gangi, Martha Eller

Dissemination Of Statistical Products: The IRS’s Journey

Gangi, Martha Eller; Henry, Kimberly; Raub, Brian

Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses

Greenia, Nicholas

Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience

Gross, Emily

Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends

Gross, Emily; Kilss, Beth

Electronic Dissemination of Internal Revenue Service Locality Data

Guyton, John; Kindlon, Audrey; Zhou, Jian

Recent Research on Small Business Compliance Burden

Henry, Eric; Day, Charles

A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey

Henry, Kimberly

Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample

Henry, Kimberly; Ahmed, Yahia; Legel, Ellen

Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data

Henry, Kimberly; Lahiri, Partha; Fisher, Robin

Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records

Henry, Kimberly; Strudler, Michael; Chen, William

An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators

Henry, Kimberly; Testa, Valerie; Valliant, Richard

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples

Henry, Kimberly; Valliant, Richard

Comparing Strategies To Estimate a Measure of Heteroscedasticity

Johnson, Barry

Johnson, Barry: McMahon, Paul

Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records

Johnson, Barry; Eller, Martha Britton

Federal Taxation of Inheritance and Wealth Transfers

Johnson, Barry; Jacobson, Darien B.

The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples

Johnson, Barry; Moore, Kevin

Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data

Johnson, Barry; Moore, Kevin

Differences in Income Estimates Derived from Survey and Tax Data

Johnson, Barry; Schreiber, Lisa

Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals

Johnson, Barry; Wahl, Jenny

The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information

Kilss, Beth; Jordan, David

Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer

Koshansky, Joseph

Monitoring Statistics of Income (SOI) Samples

Legel, Ellen; Bennett, Kelly; Parisi, Michael

The Effects of Tax Reform on the Structureof U.S. Business

Liu, Yan; Kott, Phillip

Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion

Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette

Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007

Ludlum, Melissa

Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases

Matthew L. Scoffic

Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples

McMahon, Paul

Mikow, Jacob; Berkowitz, Darien

Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior

Milleville, Diane

Tying Website Performance to Mission Achievement in the Federal Government

Milleville, Diane; Wells, Tara

SOI Develops Better Survey Questions Through Pretesting

Multiple Authors

90 Years of SOI: A Collection of Historical Articles

Petska, Tom

Petska, Tom; Kilss, Beth

Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel

Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt

An Analysis of Business Organizational Structure and Activity from Tax Data

Petska, Tom; Strudler, Mike

Petska, Tom; Strudler, Mike; Petska, Ryan

Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income

Plumley, Alan

The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results

Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis

Raub, Brian; Chen, William

A Cluster Analysis Approach To Describing Tax Data

Rosage, Laura

The Evolution of IRS Telephone Quality Measures

Sailer, Peter; Bryant, Victoria Holden, Sarah

Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents

Sailer, Peter; Gurka, Kurt; Holden, Sarah

Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns

Sailer, Peter; Holden, Sarah

Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001

Sailer, Peter; Nuriddin, Terry

Occupation and Industry Data from Tax Year 1993 Individual Tax Returns

Sailer, Peter; Pierce, Kevin; Lomize, Evgenia

Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003

Sailer, Peter; Weber, Michael

Sailer, Peter; Weber, Michael; Gurka, Kurt

Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns

Sailer, Peter; Weber, Michael; Wong, William

Attrition in a Panel of Individual Income Tax Returns, 1992–1997

Sailer, Peter; Weber, Michael; Yau, Ellen

How Well Can IRS Count the Population?

Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael

Salaries and Wages and Deferred Income, 1989–1999

Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael

Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study

Scheuren, Fritz; Petska, Tom

Turning Administrative Systems Into Information Systems

Schwartz, Ruth; Kilss, Beth

Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service

Hollenbeck, Scott; Ludlum, Melissa; Johnson, Barry

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

Singmaster, Rob; Redmiles, Lissa

The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data

Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan

Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004

Strudler, Michael; Petska, Tom; Petska, Ryan

Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael

Estimating the Compliance Cost of the U.S. Individual Income Tax

Vartivarian, Sonya; Czajka, John; Weber, Michael

Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File

Weber, Michael

Weber, Michael; Bryant, Victoria

The 1999 Individual Income Tax Return Edited Panel

Weber, Michael; Paris, David; Sailer, Peter

Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling

Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael

Assessing Disclosure Protection for a SOI Public Use File

Wong, William; Ho, Chih-Chin

Page Last Reviewed or Updated: 2012-08-27