An introduction to the TAXSIM model

An introduction to the TAXSIM model WHAT IS TAXSIM? “TAXSIM” refers to a collection of programs and data sets implementing a microsimulation model of the U.S. federal and state income tax systems. It divides naturally into three components. The first component is a database of real tax returns. We are fortunate to have, from each year since 1973, a large sample of actual tax returns (at least 80,000 records) prepared for public use by the Statistics of Income Division of the Internal Revenue Service. This file, dubbed the “Tax Model” by the IRS (although it contains only data), includes almost 200 variables for each taxpayer. Virtually everything on Form 1040 is available, together with several items from each of most supporting schedules. However, certain easily traceable data items-such as alimony and real estate taxes-have been partialIy obscured to protect taxpayer identity [Strudler et al., 19871. This is a stratified random sample, with high sampling rates for wealthy taxpayers and small states. The sampling rate can be as high as one in three taxpayers with AGI of $200,000 or greater, while only one in 10,000low income taxpayers may be included. The data are as poor in demographic information (age, race, sex, and hours worked are http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Policy Analysis and Management Wiley

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Publisher
Wiley
Copyright
Copyright © 1993 Association for Public Policy Analysis and Management
ISSN
0276-8739
eISSN
1520-6688
D.O.I.
10.2307/3325474
Publisher site
See Article on Publisher Site

Abstract

WHAT IS TAXSIM? “TAXSIM” refers to a collection of programs and data sets implementing a microsimulation model of the U.S. federal and state income tax systems. It divides naturally into three components. The first component is a database of real tax returns. We are fortunate to have, from each year since 1973, a large sample of actual tax returns (at least 80,000 records) prepared for public use by the Statistics of Income Division of the Internal Revenue Service. This file, dubbed the “Tax Model” by the IRS (although it contains only data), includes almost 200 variables for each taxpayer. Virtually everything on Form 1040 is available, together with several items from each of most supporting schedules. However, certain easily traceable data items-such as alimony and real estate taxes-have been partialIy obscured to protect taxpayer identity [Strudler et al., 19871. This is a stratified random sample, with high sampling rates for wealthy taxpayers and small states. The sampling rate can be as high as one in three taxpayers with AGI of $200,000 or greater, while only one in 10,000low income taxpayers may be included. The data are as poor in demographic information (age, race, sex, and hours worked are

Journal

Journal of Policy Analysis and ManagementWiley

Published: Jan 1, 1993

References

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