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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
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