SOI Tax Stats - Research in Statistical Methodology
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Here you can find links to papers written by members of SOI covering topics such as sample design and models, panel design and analysis, data disclosure and data sharing research, and more. All articles are in PDF format. A free Adobe Acrobat Reader is available for download, if needed.
Cross-sectional and Longitudinal Income Measures
- Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes
- The Distribution of Individual Income and Taxes: A New Look at an Old Issue
- Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income
- Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns
- Salaries and Wages and Deferred Income, 1989–1999
- New Estimates of the Distribution of Individual Income and Taxes
- Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns
- An Analysis of the Distribution of Individual Income and Taxes, 1979–2001
- Estimating the Compliance Cost of the U.S. Individual Income Tax
- The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
- Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001
- Further Analysis of the Distribution of Income and Taxes, 1979–2003
- The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel
- Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?
- Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents
- Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
- Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
- Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities
Data Linkage and Assesments of Frame Quality
- Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
- Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
- Proxies in Administrative Records Surveys
- Assessing Industry Codes on the IRS Business Master File
Disclosure and Data Sharing
- Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis
- Assessing Disclosure Protection for a SOI Public Use File
- Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File
Panel Design and Analysis
- Attrition in a Panel of Individual Income Tax Returns, 1992–1997
- The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
- Analysis of the 1998 Gift Tax Panel Study
- The 1999 Individual Income Tax Return Edited Panel
- Tying Website Performance to Mission Achievement in the Federal Government
- The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data
- Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005
Research in Special Estimation Methods
- On Computing Gaussian Curvature of Some Well Known Distributions
- The Feasiblity of State Corporate Data
- Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples
- Regulatory Exemptions and Item Nonresponse
- Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples
- Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation
- A Cluster Analysis Approach To Describing Tax Data
- Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records
- An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators
- Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion
Sample Design, Weighting, and Variance Estimation
- Sample Design Revisions in the Wake of NAICS and Regulatory Changes
- Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
- Origins of the Estate and Personal Wealth Sample Design
- Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs
- Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007
- Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
- Some Mathematical and Statistical Aspects of the Transformed Taxpayer Identification Number: A Sample Selection Tool used at IRS
- Individual Tax Statistics Sample Design and Data Limitations
- Business Tax Statistics Sample Design and Data Limitations
- Review of the Sampling Procedures Used by the Internal Revenue Service to Produce Statistics of Income From Individual Tax Returns with Special Emphasis on Achievement of Quality
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Page Last Reviewed or Updated: 2013-01-23
