JSM 2004 - Toronto

Abstract #301640

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Activity Number: 58
Type: Contributed
Date/Time: Sunday, August 8, 2004 : 4:00 PM to 5:50 PM
Sponsor: Section on Survey Research Methods
Abstract - #301640
Title: Nonresponse Adjustment in IRS Taxpayer Compliance Studies
Author(s): Karen C. Masken*+
Companies: IRS
Address: 1111 Constitution Ave. NW, Washington, DC, 20024,
Keywords: imputation ; compliance rate ; tax
Abstract:

While the general public would not view an audit by the IRS to be a survey, adjusting for "no-shows" in IRS compliance studies presents the same issues as any other survey nonresponse. Traditionally, IRS has treated these no-shows as missing at random and used mean imputation, which is believed to understate the noncompliance rate. Operationally, the examiner determines the adjustment to be made and the taxpayer is assessed accordingly, but using this amount for imputation is believed to overstate noncompliance. While these two methods provide a lower and upper bound on the noncomplinace rate, it is desirable to have a method that estimates the actual rate. This paper will compare alternative methods of imputation and their impact on the overall compliance rate as well as on line-item estimates. It will also make recommendations for imputation in future studies.

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