JSM Preliminary Online Program
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Activity Number: 567
Type: Contributed
Date/Time: Thursday, August 6, 2009 : 8:30 AM to 10:20 AM
Sponsor: Section on Government Statistics
Abstract - #304440
Title: The Impact of Allocations as a Tool for Statistical Editing of Corporate Taxpayer Administrative Records
Author(s): Marty Harris*+
Companies: IRS, Statistics of Income
Address: P.O. Box 2608, Washington, DC, 20013-2608,
Keywords: Allocations ; Data Editing ; Corporate Tax Returns
Abstract:

Data files from the Statistics of Income Corporation sample for two recent years are analyzed to identify incidents in which taxpayer reported data have been perfected through the use of a procedure known as allocation. The perfection involves moving amounts to more specific areas of the statistical record from where it is initially reported by the taxpayer on the tax return. The characteristics of tax returns in which use of this procedure is most prevalent are examined. The value added for tax policy analysis is discussed.

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