Abstract #301070

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JSM 2002 Abstract #301070
Activity Number: 37
Type: Topic Contributed
Date/Time: Sunday, August 11, 2002 : 4:00 PM to 5:50 PM
Sponsor: Section on Government Statistics*
Abstract - #301070
Title: Analysis of the 1998 Gift Tax Panel Study
Author(s): Martha Eller*+ and Tamara Rib
Affiliation(s): Internal Revenue Service and Internal Revenue Service
Address: P.O. Box 2608, Washington, District of Columbia, 20013, United States
Keywords: Patterns of giving ; Stratified random sample ; imputation methodology
Abstract:

Federal gift tax returns are filed for transfers, or gifts, of property that are completed during a donor's life. The Statistics of Income Division (SOI) of IRS initiated the 1998 Gift Tax Panel Study, a national study of federal gift tax returns, in order to examine the giving patterns of gift tax filers. SOI has obtained post-1976 gift tax returns filed by donors included in the study, creating a retrospective panel of returns for 1998 donors. A stratified random sample of 9,914 returns was selected, based on taxability status and size of total gifts.

Because all returns selected into the study's sample were not located, imputation was required to make estimates of the donor population. Results will be presented, including giving patterns of selected 1998 donors. Issues of missing data, imputation, and weighting will also be addressed.

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Revised March 2002