[ NTA logo ]

Caveats to the Research Use of Tax-Return Administrative Data

Joel Slemrod

Abstract:

The expanded availability of tax-return administrative data, especially at the population level, has triggered an explosion of scholarly research addressing tax policy, tax administration, and non-tax questions. In this paper I discuss the tremendous promise of these data to inform tax policy and other economic questions, while reminding readers that use of the data is not without its issues. In what follows I offer a user’s guide that stresses the caveats a research user should bear in mind.

Citation

Joel Slemrod (2016), Caveats to the Research Use of Tax-Return Administrative Data, National Tax Journal, 69:4, pp. 1003-1020

DOI: doi.org/10.17310/ntj.2016.4.13