SOI Tax Stats: Joint Statistical Research Program

Statistics of Income Joint Statistical Research Program

Through its Joint Statistical Research Program (JSRP), Statistics of Income (SOI) seeks to enable the use of tax microdata by qualified researchers outside the federal government. Such research can provide new insights and advance the understanding of the ways that existing tax policies affect individuals, businesses, and the economy. It can also provide a new understanding of taxpayer behavior to aid in the administration of the U.S. tax system. Finally, such research can lead to the development of new datasets useful for future tax administration research, as well as new tabulations that can be released to the public. SOI is a division of the Internal Revenue Service's (IRS) Research, Applied Analytics, and Statistics office.

Statistics of Income 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. Above you will find a selection of papers organized by presentation year.