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来源类型Working Paper
规范类型工作论文
A Synthetic Income Tax Return Data File: Tentative Work Plan and Discussion Draft
Leonard E. Burman; Alex Engler; Surachai Khitatrakun; James R. Nunns; Sarah Armstrong
发表日期2017-06-29
出版年2017
语种英语
概述Administrative tax data contain a wealth of information that is potentially valuable for research and analysis. However, the legal and ethical imperative to protect taxpayer privacy has restricted access to a small number of government analysts and select researchers. We propose to develop in consultation with the experts at the Statistics of Income division of the IRS a fully synthetic tax database – that is, a
摘要
Administrative tax data contain a wealth of information that is potentially valuable for research and analysis. However, the legal and ethical imperative to protect taxpayer privacy has restricted access to a small number of government analysts and select researchers. We propose to develop in consultation with the experts at the Statistics of Income division of the IRS a fully synthetic tax database – that is, a file that preserves many of the statistical characteristics of the restricted data without containing any identifiable tax return information. We will test our procedures using the existing public use file and adapt the procedures to run on the confidential tax data. Working with the IRS, we also hope to develop a procedure for researchers to submit their statistical programs, which have been tested on the synthetic data, to run on IRS computers subject to a review to guarantee that output satisfies disclosure avoidance protocols. A fee structure would be set to defray costs.
主题Taxes and Budget
URLhttps://www.urban.org/research/publication/synthetic-income-tax-return-data-file-tentative-work-plan-and-discussion-draft
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/479809
推荐引用方式
GB/T 7714
Leonard E. Burman,Alex Engler,Surachai Khitatrakun,et al. A Synthetic Income Tax Return Data File: Tentative Work Plan and Discussion Draft. 2017.
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