An Evaluation of Using Linked Survey and Administrative Data to Impute Nonfilers to the Population of Tax Return Filers: Working Paper 2017-06

Shannon Mok

No 53125, Working Papers from Congressional Budget Office

Abstract: Administrative tax return data are increasingly used for policy analysis and economic research. A potential weakness of that data source is that not everyone is required to file a tax return, even though information on the characteristics of those nonfilers is desirable for the analysis of various tax policies and tax administration. In this paper, I use data from the Census Bureau’s Current Population Survey (CPS) linked to administrative tax return data to obtain demographic and income characteristics of filers and nonfilers. Those linked data are also used to model an

JEL-codes: C81 H20 (search for similar items in EconPapers)
Date: 2017-09-26
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.cbo.gov/system/files/115th-congress-20 ... /53125-nonfilers.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbo:wpaper:53125

Access Statistics for this paper

More papers in Working Papers from Congressional Budget Office Contact information at EDIRC.
Bibliographic data for series maintained by ().