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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.
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主题 | Taxes and Budget |
URL | https://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. |
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 | ||
2001396-a-synthetic-(410KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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