A list of papers written by members of the Statistics of Income Division of IRS, and others, which were presented at the American Economic Association Conference, the American Statistical Association Conference, and the National Tax Association Conference and Symposium. These papers all pertain to Individual Tax Statistics. All tables are available as Microsoft Excel® files. A free Excel Viewer is available for download, if needed. All papers are available as PDF files. A free Adobe® Reader is available for download, if needed. American Economic Association Conference Title: The Distribution of Individual Income and Taxes: A New Look at an Old Issue PDF Authors: Tom Petska and Mike Strudler; SOI. March 2000 Abstract: This paper is an examination of trends in the distribution of individual incomes and tax burdens based on a consistent measure of income. Included is a brief summary of background information on a measure of individual income derived as a “retrospective concept” from individual income tax returns as well as some of the more substantial changes to the Internal Revenue (Tax) Code affecting individual income taxes. Note: See Related statistical tables XLS which accompany the paper. Back to top American Statistical Association Conference 2009 Title: Analysis of the Distribution of Income and Taxes Using Cross Section and Panel Data from Individual Tax Returns, 1979-2007 PDF Authors: Michael Strudler, Tom Petska, Young Lim and Lori Hentz, SOI, IRS, and Ryan Petska, Quantitative Economics and Statistics, Ernst and Young LLP Abstract: This paper is the eighth 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. The previous papers demonstrated that the shares of income accounted for by the highest income-size classes clearly have increased over time, and also demonstrated the superiority of our comprehensive and consistent income measure, the 1979 Retrospective Income Concept, particularly in periods of tax reform. This paper, will continue the analysis of individual income and tax distributions, adding for eight years (1999 - 2006) Social Security and Medicare taxes to this analysis and using panel data (for 1999 – 2006). 2008 Title: Statistics from Individual Income Tax Returns: Populations, Samples, and Processing of Individual Income Tax Returns at Statistics of Income Authors: Michael E. Weber and David P. Paris and Peter J. Sailer Abstract: Statistics from Individual Income Tax Returns have been produced by the Statistics of Income Division since 1917. This paper discusses the statistics generated from the yearly filing of Individual Income tax returns from the early 1960s to the present. It traces changes made to the yearly sampling plan from a single cross section used for national estimates to the current configuration which includes a cross section for national estimates, a Continuous Work History Sample panel, multiple stratified high income cohort panels, and a an expanded cross section sample for state level estimates, as well a nonfiler sample. The paper will also explain how these samples are processed from raw administrative data into perfected data as well provide definitions of SOI terminology and a description of the various products derived from these samples. Title: SOI/IRS Sales of Capital Assets Sample Redesign for Tax Year 2007 Authors: Yan K. Liu and Michael Strudler and Jana Scali and Janette Wilson Abstract: The Statistics of Income (SOI) of the IRS developed a stratified sample of individual returns to study the form 1040 Sales of Capital Assets (SOCA) in tax year 1999. It was a cross-sectional sample from the population of all individual returns of tax year 1999. Because of high processing cost of SOCA returns, there has been no other SOCA cross-sectional sample ever since. However, the 1999 SOCA cross-sectional sample is outdated as there have been many economic changes that impact capital gains. Therefore, it is decided to start a new SOCA cross-sectional sample for tax year 2007. This paper discusses how the new sample is designed, including determining stratum boundaries, allocating sample sizes to strata, and balancing the cost and precision. The Neyman allocation is used and the information on cost estimate and variance estimate is obtained from the related SOI's data sources. Title: Attrition in the Tax Years 1999—2005 Individual Income Tax Return Panel Authors: Victoria Bryant, Statistics of Income, IRS Abstract: Policy research is increasingly being done on panel data; attrition can undermine validity and misrepresent results of many policy analyses. Using the Individual Income Tax Return Panel for Tax Years 1999-2005, this paper will examine panel attrition. It tests the randomness of attrition and evaluates the implications of such results. It assesses the observed rate to determine the predictability over time. Finally, it will present several tabular representation problems hindering analysis. 2007 Title: Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File PDF Authors: Sonya Vartivarian, John L. Czajka, and Michael Weber Abstract: Each year, the Statistics of Income (SOI) Division of the Internal Revenue Service (IRS) draws a sample of individual and sole proprietorship tax returns, abstracts and edits a large number of data items, and prepares a microdatabase that the Treasury Department and the Congress use for tax policy analysis. 2006 Title: Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979-2004 PDF Authors: Michael Strudler, Tom Petska, and Lori Hentz, Statistics of Income, IRS, and Ryan Petska, Quantitative Economics and Statistics, Ernst and Young LLP Abstract: Different approaches have been used to measure the distribution of individual income over time. Survey data have been compiled with comprehensive enumeration, but underreporting of incomes, inadequate coverage at the highest income levels and omission of a key income type jeopardize the validity of results. Administrative records, such as income tax returns, may be less susceptible to underreporting of income but exclude certain nontaxable income types and can be inconsistent in periods when the tax law has been changed. Title: Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003 PDF Authors: Peter Sailer, Kevin Pierce, and Evgenia Lomize, Statistics of Income, IRS Abstract: For most of its 90-year existence, the Statistics of Income (SOI) Division of the Internal Revenue Service and its predecessor organizations have used data provided by taxpayers on Forms 1040 to fulfill the legal mandate to produce statistics on the operation of the individual income tax system. It was not until Tax Year 1989 that SOI started using the Information Returns Master File (IRMF), which contains electronic documents filed by the payers of income to individuals, to add further details to the tax return information. Title: The Tax Year 1999-2003 Individual Income Tax Return Panel: A First Look at the Data PDF Authors: Michael E. Weber, Statistics of Income, IRS Abstract: This paper represents the Statistics of Income (SOI) Division’s first release of data from its Tax Year 1999 Panel of Individual Income Tax Returns. A previous ASA paper explained the history and development of this panel so that only a brief review of the panel’s history and design will be provided in this paper. 2005 Title: Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study PDF Authors: Jana Scali, Valerie Testa, Maureen Kahr, and Michael Strudler, Statistics of Income, IRS Abstract: The purpose of this paper is to estimate a component of nonsampling error in the SOI Individual Study. The data from the quality review process is used for this purpose. Title: The 1999 Individual Income Tax Return Edited Panel PDF Authors: Michael E. Weber and Victoria L. Bryant, Statistics of Income, IRS Abstract: The primary product of the Statistics of Income Division's Individual Statistics Branch is an annual cross-sectional sample of individual income tax returns. Some form of this annual cross section, also known as the Individual Complete Report File, has been produced every year since 1916. Title: Trends in 401(k) and IRA Contribution Activity, 1999-2002--Results from a Panel of Matched Tax Returns and Information Documents PDF Authors: Peter Sailer and Victoria L. Bryant, Statistics of Income, IRS and Sara Holden, Investment Company Institute Abstract: By combining individual tax returns (Form 1040) and information returns (such as Forms W-2 and 5498) in one panel database, the Statistics of Income (SOI) Division has made it possible to study trends in contributions by individual taxpayers over time to Individual Retirement Arrangements (IRA’s), as well as the participation in other types of retirement plans. 2004 Title: Further Analysis of the Distribution of Income and Taxes, 1979-2002 PDF Authors: Michael Strudler and Tom Petska, Statistics of Income, IRS, and Ryan Petska, Quantitative Economics and Statistics, Ernst and Young LLP. November 2004 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. Note: See Related Statistical Tables XLS which accompany the paper. Title: The Statistics of Income 1979-2002 Continuous Work History Sample Individual Income Tax Return Panel PDF Authors: Michael Weber, Statistics of Income, IRS. January 2005 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: 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 Authors: Peter Sailer, Statistics of Income, IRS, and Sarah Holden, Investment Company Institute. January 2005 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. 2003 Title: Accumulation and Distributions of Retirement Assets, 1996-2000 -- Results from a Matched File of Tax Returns and Information Returns PDF Authors: Peter Sailer and Kurt Gurka, Statistics of Income, IRS, and Sarah Holden, Investment Company Institute. November 2003 Abstract: With nearly $4.0 trillion invested in IRAs and 401(k) plans at year-end 2003, these retirement savings vehicles represent a significant component of Americans’ financial security. Taxpayers holding IRAs and 401(k) accounts cover a wide range of ages and incomes. This paper provides a glimpse at the rich detail available from the IRS SOI sample of tax returns and information returns (focusing in detail on 1999). Title: An Analysis of the Distribution of Individual Income and Taxes, 1979-2001 PDF Authors: Michael Strudler and Tom Petska, Statistics of Income, IRS, and Ryan Petska, Quantitative Economics and Statistics, Ernst and Young LLP. December 2003 Abstract: The paper contains a summary of the measure of individual income derived as a “retrospective concept” from individual income tax returns, results of the analysis of time series data, and conclusions with examination of Gini coefficients computed from these data. It is the fifth 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. In this paper, the analysis of individual income and tax distributions is continued, adding for 3 years (1979, 1989, and 1999) social security and Medicare taxes to this analysis. 2002 Title: Assessing Disclosure Protection for a SOI Public Use File PDF Authors: Marianne Winglee, Richard Valliant, Jay Clark, and Yunhee Lim (of Westat) and Michael Weber and Michael Strudler (of Statistics of Income, IRS) Abstract: This paper describes an evaluation of the disclosure protection methods for the Individual Tax Model Public Use File (PUF) released by the Statistics of Income (SOI) Program. Included is an introduction and motivation for this study, preparation of the PUF, options for sub-sampling high-income returns, and options for disclosure protection by micro-aggregation (grouping microdata in aggregates of three). In addition, the method and data used to measure disclosure risk and information loss as well as results and recommendations for further research are also discussed. Title: Salaries and Wages and Deferred Income, 1989-1999 PDF Authors: Peter Sailer, Ellen Yau, Kurt Gurka, and Michael Weber; Statistics of Income, IRS Abstract: This paper discusses trends in salaries and wages, as well as income deferred for retirement purposes, as reported for men and women in the United States between 1989 and 1999. 2000 Title: Attrition in a Panel of Individual Income Tax Returns, 1992-1997 PDF Authors: Peter Sailer, Michael Weber, and William Wong; Statistics of Income, IRS. November 2000 Abstract: This paper summarizes some of the problems involved in putting together a panel of tax returns. Quantifying the magnitude of these problems, determining the reasons they exist, and suggesting some strategies for constructing panels that are both more complete and more comparable are also discussed. 1999 Title: Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income PDF Authors: Tom Petska and Mike Strudler, Statistics of Income, IRS, and Ryan Petska, Florida State University. March 2000 Abstract: This paper is the third 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. Note: See Related Statistical Tables XLS which accompany the paper. Title: Occupation and Industry Data from Tax Year 1993 Individual Tax Returns PDF Authors: Peter Sailer and Terry Nuriddin; Statistics of Income, IRS. April 2000 Abstract: For Tax Year 1993, the Statistics of Income Division (SOI) created a more elaborate database of individual income tax data than ever before. This paper describes how the occupation and industry coding of this database was accomplished. It also includes comparisons of results ts to statistics on employment available from the Bureau of Labor Statistics. Note: See Related Statistical Tables, Table 1 XLS and Table 2 XLS, which accompany the paper. 1998 Title: Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes PDF Authors: Tom Petska and Mike Strudler; Statistics of Income, IRS. April 2000 Abstract: 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. Title: The IRS Population Count: An Update PDF Authors: Peter Sailer and Michael Weber; Statistics of Income, IRS. November 1998 Abstract: 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. 1997 Title: Household and Individual Income Data from Tax Returns PDF Authors: Peter Sailer and Michael Weber; Statistics of Income, IRS. April 1998 Abstract: This paper attempts to demonstrate some of the consequences of regrouping the traditional Statistics of Income file--either by aggregating the data by household, or by dis-aggregating them into data for individuals--and to hint at some of the analysis these regroupings will allow. 1993 Title: How Well Can IRS Count the Population? PDF Authors: Peter Sailer, Michael Weber, and Ellen Yau; Statistics of Income, IRS. December 1994 Abstract: The following paper is an outgrowth of research performed with a data base of merged individual income tax returns and information documents. It attempts to demonstrate how administrative records can be used to compute a population estimates, discuss the reliability of this estimate, compare estimates from the data base, classified by age, sex, and state, to results from the 1990 Census, and summarize conclusions and make some recommendations for further research. Back to top National Tax Association conference and symposium Title: Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns PDF Authors: Peter J. Sailer, Michael E. Weber, and Kurt S. Gurka; Statistics of Income, IRS. January 2003 Title: New Estimates of the Distribution of Individual Income and Taxes PDF Authors: Tom Petska and Mike Strudler; Statistics of Income, IRS, and Ryan Petska, Ernst and Young LLP. January 2003 Back to top
