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来源类型 | Technical Paper |
规范类型 | 其他 |
New Resources for Microdata-Based Tax Analysis | |
Victoria L. Bryant; John L. Czajka; James R. Nunns; Georgia Ivsin | |
发表日期 | 2014-11-15 |
出版年 | 2014 |
语种 | 英语 |
概述 | The Statistics of Income (SOI) Division of IRS prepares a publicly available file, the Public Use File, from its annual sample of income tax returns. The PUF is a critical data source for tax policy analysis. To insure taxpayer confidentiality, SOI applies disclosure avoidance procedures to the PUF. In 2012, SOI established a Working Group to perform an in-depth review of these procedures and of the analytical |
摘要 | The Statistics of Income (SOI) Division of IRS prepares a publicly available file, the Public Use File, from its annual sample of income tax returns. The PUF is a critical data source for tax policy analysis. To insure taxpayer confidentiality, SOI applies disclosure avoidance procedures to the PUF. In 2012, SOI established a Working Group to perform an in-depth review of these procedures and of the analytical usefulness of the PUF. This paper describes the revised PUF design recommended by the Working Group, and how the design changes improve both disclosure avoidance and the PUF’s analytical usefulness.
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主题 | Taxes and Budget |
URL | https://www.urban.org/research/publication/new-resources-microdata-based-tax-analysis |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/478692 |
推荐引用方式 GB/T 7714 | Victoria L. Bryant,John L. Czajka,James R. Nunns,et al. New Resources for Microdata-Based Tax Analysis. 2014. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
2000051-design-chang(186KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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