Here you can find a complete index of research papers written by members of the Statistics of Income (SOI) Division of the IRS, organized by Conference and Year. All papers are in PDF format. A free Adobe Acrobat Reader is available for download, if needed. American Economic Association papers 1999 The Distribution of Individual Income and Taxes: A New Look at an Old Issue PDF Personal Wealth, 1995 American Statistical Association papers 1997 Taxes and Business Organizational Choice: Deja Vu All Over Again? PDF Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis PDF Federal Taxation of Inheritance and Wealth Transfers PDF Household and Individual Income Data from Tax Returns PDF 1998 Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes PDF Updating Techniques for Estimating Wealth from Federal Estate Tax Returns PDF The IRS Population Count: An Update PDF Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income PDF 1999 Customer Service Satisfaction Survey: Cognitive and Prototype Test PDF On Computing Gaussian Curvature of Some Well Known Distributions PDF The Feasiblity of State Corporate Data PDF Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates PDF Occupation and Industry Data from Tax Year 1993 Individual Tax Returns PDF 2000 Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa PDF Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior PDF Statistical Consulting Within the Internal Revenue Service PDF Attrition in a Panel of Individual Income Tax Returns, 1992–1997 PDF 2001 Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder PDF The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame PDF Sample Design Revisions in the Wake of NAICS and Regulatory Changes PDF Statistical Information from Administrative Records in the Federal Tax System PDF 2002 Salaries and Wages and Deferred Income, 1989–1999 PDF Proxies in Administrative Records Surveys PDF Assessing Disclosure Protection for a SOI Public Use File PDF Electronic Dissemination of Internal Revenue Service Locality Data PDF Analysis of the 1998 Gift Tax Panel Study PDF Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples PDF Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records PDF Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data PDF Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6 PDF 2003 The Effects of Tax Reform on the Structure of U.S. Business PDF Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns PDF An Analysis of the Distribution of Individual Income and Taxes, 1979–2001 PDF IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov PDF Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer PDF Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel PDF Regulatory Exemptions and Item Nonresponse PDF Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples PDF 2004 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 Further Analysis of the Distribution of Income and Taxes, 1979–2003 PDF The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel PDF Assessing Industry Codes on the IRS Business Master File PDF Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service PDF The Evolution of IRS Telephone Quality Measures PDF Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation PDF Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data PDF The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples PDF Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases PDF 2005 Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents PDF The 1999 Individual Income Tax Return Edited Panel PDF A Cluster Analysis Approach To Describing Tax Data PDF Origins of the Estate and Personal Wealth Sample Design PDF Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns? PDF Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends PDF A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey PDF Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study PDF The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data PDF 2006 Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003 PDF Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004 PDF Performance Measurement within the Statistics of Income Division PDF Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service PDF Tying Website Performance to Mission Achievement in the Federal Government PDF The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data PDF Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs PDF 2007 Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File PDF Measuring the Quality of Service to Taxpayers in Volunteer Sites PDF SOI Develops Better Survey Questions Through Pretesting PDF Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records PDF An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators PDF Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion PDF 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 PDF 2008 Dissemination Of Statistical Products: The IRS’s Journey PDF Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005 PDF Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007 PDF 90 Years of SOI: A Collection of Historical Articles PDF Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample PDF Differences in Income Estimates Derived from Survey and Tax Data PDF Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling PDF 2009 Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples PDF The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis PDF National Tax Association papers 2002 Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns PDF New Estimates of the Distribution of Individual Income and Taxes PDF How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured PDF The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results PDF 2003 Estimating the Compliance Cost of the U.S. Individual Income Tax PDF Tax Evasion, Income Inequality and Opportunity Costs of Compliance PDF IRS's Comprehensive Approach to Compliance Measurement PDF Recent Research on Small Business Compliance Burden PDF 2004 The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information PDF Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach PDF Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects PDF Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits PDF 2005 Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003 PDF An Essay on the Effects of Taxation on the Corporate Financial Policy PDF An Analysis of Business Organizational Structure and Activity from Tax Data PDF Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes? PDF Current Research in the Nonprofit Sector PDF 2006 Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses PDF Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples PDF An Analysis of the Free File Program PDF 2007 Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities PDF Papers published under SOI's Special Studies in Federal Tax Statistics 2004 Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience PDF Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data PDF 2006 Performance Measurement within the Statistics of Income Division PDF An Analysis of the Free File Program PDF Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses PDF Comparing Strategies To Estimate a Measure of Heteroscedasticity PDF Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals PDF Monitoring Statistics of Income (SOI) Samples PDF Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples PDF Tying Website Performance to Mission Achievement in the Federal Government PDF Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003 PDF Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service PDF Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004 PDF The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data PDF
