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Activity Number:
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106
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Type:
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Topic Contributed
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Date/Time:
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Monday, August 3, 2009 : 8:30 AM to 10:20 AM
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Sponsor:
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Section on Government Statistics
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| Abstract - #305240 |
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Title:
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Can Taxpayer Characteristics Determine the Possibility of Filing Future Tax Returns?
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Author(s):
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Victoria Bryant*+
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Companies:
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IRS
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Address:
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500 N Capitol St. NW, Washington, DC, 20001,
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Keywords:
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Attrition ; panel data ; Taxes ; Logit
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Abstract:
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Using data from the 1999--2006 Edited Panel this paper will attempt to determine whether the factors associated with intermittent behavior and dropout behavior are statistically different from continuous filing behavior and each other. Failure to recognize differences may lead to false statistical results and thus cause policy makers to pursue inappropriate policy. In a previous paper "Attrition in the Individual Income Tax Return Panel Tax Years 1999--2005" (ASA 2008) seven possible factors of attrition were introduced. By applying a Multinomial logit specification model this paper will help to quantifiably ascertain which, if any, of these seven factors can successfully predict continuous filing, intermittent filing, or dropping out. While death and income are the two most likely factors causing a change in filing behavior this paper will also examine other factors.
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- The address information is for the authors that have a + after their name.
- Authors who are presenting talks have a * after their name.
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