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A Secure Query System to Improve Access to Individual Income Tax Data

In: Data Privacy Protection and the Conduct of Applied Research: Methods, Approaches and their Consequences

Author

Listed:
  • Amy O'Hara
  • Stephanie Straus
  • Ron Borzekowski
  • Paul Arnsberger
  • Barry Johnson

Abstract

In recent years, important and headline-grabbing findings have emerged from research using individual income tax data for statistical purposes. Demand for these microdata, accessible under the tax administration authority of the Internal Revenue Code and through the IRS Statistics of Income (SOI) Division’s Joint Statistical Research Program, continues to grow. This paper describes a new approach to address demand from government agencies and nonprofit institutions for such statistics. The project explores the feasibility of a privacy preserving secure query system (SQS) linking end-users of the data, a data intermediary, and SOI. In the early stages of development, end-users may be state or local government agencies or nonprofit institutions (e.g., non-degree programs at community colleges); the intermediary is Georgetown University; and all processing will be done within and by SOI staff. The objective is for an SQS client, such as a state department of social services, to prepare and submit a dataset with personal identifiers for SOI to match to individual income tax records, in order to produce tables of predefined output statistics. This efficient and automated process should allow greater production of evidence at much lower cost and burden for clients and SOI.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • 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.
    • Handle: RePEc:nbr:nberch:15027
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    References listed on IDEAS

    as
    1. 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.
    2. Mathew Hauer & James Byars, 2019. "IRS county-to-county migration data, 1990‒2010," Demographic Research, Max Planck Institute for Demographic Research, Rostock, Germany, vol. 40(40), pages 1153-1166.
    3. repec:mpr:mprres:5634 is not listed on IDEAS
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • I20 - Health, Education, and Welfare - - Education - - - General
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • I25 - Health, Education, and Welfare - - Education - - - Education and Economic Development
    • I28 - Health, Education, and Welfare - - Education - - - Government Policy
    • I30 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General
    • I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being
    • J10 - Labor and Demographic Economics - - Demographic Economics - - - General
    • J15 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Minorities, Races, Indigenous Peoples, and Immigrants; Non-labor Discrimination

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