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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
• Personal Wealth, 1995

American Statistical Association Papers

1997

• Taxes and Business Organizational Choice: Deja Vu All Over Again?
• Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis
• Federal Taxation of Inheritance and Wealth Transfers
• Household and Individual Income Data from Tax Returns

1998

• Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes
• Updating Techniques for Estimating Wealth from Federal Estate Tax Returns
• The IRS Population Count: An Update
• Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income

1999

• Customer Service Satisfaction Survey: Cognitive and Prototype Test
• On Computing Gaussian Curvature of Some Well Known Distributions
• The Feasiblity of State Corporate Data
• Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates
• Occupation and Industry Data from Tax Year 1993 Individual Tax Returns

2000

• Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa
• Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
• Statistical Consulting Within the Internal Revenue Service
• Attrition in a Panel of Individual Income Tax Returns, 1992–1997

2001

• Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
• The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
• Sample Design Revisions in the Wake of NAICS and Regulatory Changes
• Statistical Information from Administrative Records in the Federal Tax System

2002

• Salaries and Wages and Deferred Income, 1989–1999
• Proxies in Administrative Records Surveys
• Assessing Disclosure Protection for a SOI Public Use File
• Electronic Dissemination of Internal Revenue Service Locality Data
• Analysis of the 1998 Gift Tax Panel Study
• Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples
• Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
• Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
• Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6

2003

• The Effects of Tax Reform on the Structure of U.S. Business
• Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns
• An Analysis of the Distribution of Individual Income and Taxes, 1979–2001
• IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov
• Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer
• Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel
• Regulatory Exemptions and Item Nonresponse
• Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples

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
• Further Analysis of the Distribution of Income and Taxes, 1979–2003
• The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel
• Assessing Industry Codes on the IRS Business Master File
• Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service
• The Evolution of IRS Telephone Quality Measures
• Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation
• Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data
• The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples
• Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases

2005

• Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents
• The 1999 Individual Income Tax Return Edited Panel
• A Cluster Analysis Approach To Describing Tax Data
• Origins of the Estate and Personal Wealth Sample Design
• Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?
• Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends
• A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey
• Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study
• The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data

2006

• Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
• Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
• Performance Measurement within the Statistics of Income Division
• Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service
• Tying Website Performance to Mission Achievement in the Federal Government
• The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data
• Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs

2007

• Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File
• Measuring the Quality of Service to Taxpayers in Volunteer Sites
• SOI Develops Better Survey Questions Through Pretesting
• Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records
• An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators
• Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion
• 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

2008

• Dissemination Of Statistical Products: The IRS’s Journey
• Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005
• Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007
• 90 Years of SOI: A Collection of Historical Articles
• Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample
• Differences in Income Estimates Derived from Survey and Tax Data
• Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling

2009

• Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
• The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis

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
• New Estimates of the Distribution of Individual Income and Taxes
• How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured
• The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results

2003

• Estimating the Compliance Cost of the U.S. Individual Income Tax
• Tax Evasion, Income Inequality and Opportunity Costs of Compliance
• IRS's Comprehensive Approach to Compliance Measurement
• Recent Research on Small Business Compliance Burden

2004

• The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
• Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach
• Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects
• Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits

2005

• Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003
• An Essay on the Effects of Taxation on the Corporate Financial Policy
• An Analysis of Business Organizational Structure and Activity from Tax Data
• Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?
• Current Research in the Nonprofit Sector

2006

• Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
• Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
• An Analysis of the Free File Program

2007

• Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities

Papers published under SOI's Special Studies in Federal Tax Statistics

2004

• Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience
• Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data

2006

• Performance Measurement within the Statistics of Income Division
• An Analysis of the Free File Program
• Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
• Comparing Strategies To Estimate a Measure of Heteroscedasticity
• Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals
• Monitoring Statistics of Income (SOI) Samples
• Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
• Tying Website Performance to Mission Achievement in the Federal Government
• Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
• Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service
• Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
• The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data

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