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. The Dynamics of Tax Evasion Ellen McGrattan, University of Minnesota Iohannis Koutsonikolis, University of Minnesota Understanding the Tax Treatment of Large Charitable Gifts Daniel Hungerman, University of Notre Dame Implicit Insurance through Itemized Medical Deductions Gopi Shah Goda, Stanford University Priyanka Parikh, Stanford University Ithai Lurie, U.S. Department of the Treasury Chelsea Swete, U.S. Department of the Treasury Internal Migration and “Brain Drain” within the United States: The Relationship between High School, College, and Young Adult Locations Janna Johnson, University of Minnesota Dan Black, University of Chicago The Returns to Tax Audits of Businesses and Individuals Nathaniel Hendren, Harvard University Ben Sprung-Keyser, Harvard University Will Boning, U.S. Department of the Treasury Ellen Stuart, University of Sydney Tax Avoidance and Underreporting Through Partnerships Michael Love, Columbia University Tax Preparer Resource Constraints and IRS Resource Consumption Jennifer Glenn, Ohio State University Stevanie Neuman, University of Missouri Kerry Inger, Auburn University Intergenerational Tax and Transfers Owen Zidar, Princeton University Danny Yagan, UC Berkeley Eric Zwick, University of Chicago Matthew Smith, U.S. Department of the Treasury Tax Enforcement and Foreign-Controlled Corporations Bradford F. Hepfer, The University of Iowa Cristi A. Gleason, The University of Iowa Michelle L. Nessa, Michigan State University Mechanisms Underlying Tax Policy Responses and Take-up for Business Taxpayers Eric Zwick, University of Chicago Juan Carlos Suarez Serrato, Stanford University Jordan Richmond, Princeton University Interactions between Social Security and Federal Tax Policy Jonathan Leganza, Clemson University Ellen Stuart, University of Sydney David Cai, Federal Reserve Bank of Boston The Impact of the CARES Act on Charitable Giving Sara Malik, University of Utah Christine Cuny, New York University Amanda Beck, Georgia State University Machine Learning Methods to Improve Oversight of Corporate Charitable Contributions Nicolas Duquette, University of Southern California Genevieve Kanter, University of Southern California Stephanie Karol, U.S. Department of the Treasury Analyzing the Impact of Rising Health Spending on the Privately Insured on Labor Market Outcomes, Firm Survival, and Tax Revenue Zack Cooper, Yale University Zarek Brot-Goldberg, University of Chicago Stuart Craig, Yale University Lev Klarnet, Yale University Ithai Lurie, U.S. Department of the Treasury Corbin Miller, U.S. Department of the Treasury Behavioral and Reporting Effects of the Inflation Reduction Act’s Corporate Alternative Minimum Tax Danielle H. Green, University of Illinois Urbana-Champaign George Plesko, University of Connecticut Sequential Decision-Making and Natural Language in Tax Administration and Audit Selection Peter Henderson, Princeton University Do information frictions affect the elasticity of taxable income when stakes are high? Evidence from the college financial aid implicit tax on income Patrick Kline, UC Berkeley Nick Gebbia, UC Berkeley Paul Organ, U.S. Department of the Treasury Joseph Gray-Hancuch, U.S. Department of the Treasury Advancing Equity and Opportunity through Tax Credits: Examination of the Work Opportunity Tax Credit Stefan Richter, University of Illinois Urbana-Champaign Michelle Hutchens, University of Illinois Urbana-Champaign Bridget Stomberg, Indiana University Brian Williams, Texas A&M University Tax Subsidies and the Economic Impacts of Private Equity Constantine Yannelis, University of Chicago Booth School of Business Jordan Richmond, Princeton University Samuel Earnest, University of Chicago Booth School of Business Matthew Smith, U.S. Department of the Treasury Lucas Goodman, U.S. Department of the Treasury Employer Consequences of the Tipped Minimum Wage David Autor, Massachusetts Institute of Technology Arthur Wickard, Massachusetts Institute of Technology Ishaana Talesara, Massachusetts Institute of Technology Take up and Impacts of Tax Subsidies for Childcare Yana Gallen, University of Chicago Dmitri Koustas, University of Chicago Sejung Kim, University of Chicago Taxation, Physician Wages, and the Patient Outcomes Jason Abaluck, Yale University Peter Hull, Brown University Amanda Starc, Northwestern University Zach Bleemer, Princeton University Ithai Lurie, U.S. Department of the Treasury David Brown, U.S. Department of the Treasury Tax Benefits at the Transition to Adulthood: The Impacts of the EIP and the Expanded/Advance CTC on Tax Filing Behaviors and College Decisions Julia Brown, Office of Evaluation Sciences, U.S. General Services Administration Mary Clair Turner, Office of Evaluation Sciences, U.S. General Services Administration Blair Read, Office of Evaluation Sciences, U.S. General Services Administration Rebecca Johnson, Office of Evaluation Sciences, U.S. General Services Administration William Schultz, Office of Evaluation Sciences, U.S. General Services Administration Switching to Single Sales Factor Apportionment and State Corporate Income Tax Base Effects Michael Makowsky, Clemson University Benjamin Jaros, Clemson University The Capital Cost Structure of Indian Tribal Government Tax-Exempt Debt
