Below is a list of projects selected for the 2012 Joint Statistical Research Program. Tax Compliance among New and Established Businesses Using the KFS-IRS Matched Data File Tami Gurley-Calvez - West VA University and Kauffman Foundation, and Donald Bruce - University of Tennessee Longitudinal Analyses of Financial and Tax Reporting Measures of Income George Plesko and Erin Henry - University of Connecticut Estimating the Effect of Taxation on Charitable Giving in Life and at Death John Bakija - Williams College, and Eugene Steuerle and Katherine Toran - Urban Institute Intertemporal Income Choice as a Function of Wealth and Demography Jenny Bourne - Carleton College, and Eugene Steuerle and Katherin Toran - Urban Institute Older Taxpayers’ Responses to Taxation of Social Security Benefits Leonard Burman - Syracuse University and the Tax Policy Center, Norma Coe - University of Washington and NBER, and Lui Tian - Syracuse University Which Individuals Don't Pay Back Their 401(k) Loans? Sarah Holden - Investment Company Institute Labor Force Participation Elasticities of Women and Secondary Earners within Married Couples Robert McClelland and Shannon Mok - Congressional Budget Office Enhancing SOI Tabulations and Files to Improve Analysis and Research James Nunns and Jeffrey Rohaly, - Urban Institute, and Dan Feenberg - NBER Early Withdrawals from Retirement Accounts during the Great Recession John Sabelhaus - Federal Reserve Board of Governors The Returns to the Federal Tax Credits for Higher Education Caroline Hoxby and George Bulman - Stanford University and NBER Using Panel Tax Data to Examine the Transition to Retirement Peter Brady - Investment Company Institute The Effects of Tax Expenditures on the Budget and Economic Activity John Friedman, Raj Chetty, Danny Yagan, Pat Kline, and Emmanuel Saez - Harvard and NBER Enforcement Salience: Does news About Tax Enforcement Improve Tax Compliance Joel Slemrod and Jeffrey Hoopes - University of Michigan New Estimates of Intergenerational Income Mobility Using Administrative Tax Data Pablo Mitnik and David Grusky - Stanford University