Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System

Leonard Burman, Barry Johnson, Victoria L. Bryant, Graham MacDonald and Robert McClelland

National Tax Journal, 2024, vol. 77, issue 4, 927 - 947

Abstract: Providing access to confidential tax data for research while protecting taxpayers’ privacy has grown increasingly difficult using traditional disclosure control methods. For that reason, we have been working to implement two new tools to protect taxpayer privacy and expand access to tax data for research. This paper reports on progress in producing a high-quality synthetic public-use file of individual income tax information and a safe way for researchers to perform statistical analysis on confidential tax data without seeing individual records. We discuss modern privacy methods, the advantages and limitations inherent in applying them to tax data, and implementation challenges.

Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://dx.doi.org/10.1086/732683 (application/pdf)
http://dx.doi.org/10.1086/732683 (text/html)
Access to the online full text or PDF requires a subscription.

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:ucp:nattax:doi:10.1086/732683

Access Statistics for this article

More articles in National Tax Journal from University of Chicago Press
Bibliographic data for series maintained by Journals Division ().