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Caveats to the Research Use of Tax-Return Administrative Data

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  • 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.

Suggested Citation

  • Joel Slemrod, 2016. "Caveats to the Research Use of Tax-Return Administrative Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(4), pages 1003-1020, December.
    • Handle: RePEc:ntj:journl:v:69:y:2016:i:4:p:1003-1020
    DOI: 10.17310/ntj.2016.4.13
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    Cited by:

    1. Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
    2. Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
    3. Miguel Almunia & Jarkko Harju & Kaisa Kotakorpi & Janne Tukiainen & Jouko Verho, 2019. "Expanding access to administrative data: the case of tax authorities in Finland and the UK," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 661-676, June.
    4. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
    5. Santiago Caicedo & Miguel Espinosa & Arthur Seibold, 2022. "Unwilling to Train?—Firm Responses to the Colombian Apprenticeship Regulation," Econometrica, Econometric Society, vol. 90(2), pages 507-550, March.
    6. Amy O'Hara & Stephanie Straus & Ron Borzekowski & Paul Arnsberger & Barry Johnson, 2024. "A Secure Query System to Improve Access to Individual Income Tax Data," NBER Chapters, in: Data Privacy Protection and the Conduct of Applied Research: Methods, Approaches and their Consequences, National Bureau of Economic Research, Inc.
    7. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
    8. Amina Ebrahim & Kezia Lilenstein, 2019. "Gender and the South African labour market: Policy relevant research possibilities using South African tax data," WIDER Working Paper Series wp-2019-31, World Institute for Development Economic Research (UNU-WIDER).

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