G2TT
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.
主题Taxes and Budget
URLhttps://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
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Victoria L. Bryant]的文章
[John L. Czajka]的文章
[James R. Nunns]的文章
百度学术
百度学术中相似的文章
[Victoria L. Bryant]的文章
[John L. Czajka]的文章
[James R. Nunns]的文章
必应学术
必应学术中相似的文章
[Victoria L. Bryant]的文章
[John L. Czajka]的文章
[James R. Nunns]的文章
相关权益政策
暂无数据
收藏/分享
文件名: 2000051-design-changes-to-the-soi-public-use-file.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。