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Activity Number: 87
Type: Contributed
Date/Time: Sunday, July 29, 2012 : 4:00 PM to 5:50 PM
Sponsor: Section on Survey Research Methods
Abstract - #306092
Title: Complex Survey Sample Design in IRS' Multi-Objective Taxpayer Compliance Burden Studies
Author(s): Wei Liu*+ and John Guyton and Michael Sebastiani
Companies: IRS and IRS and IRS
Address: 77 K St. NE, Washington, DC, 20002, United States
Keywords: Complex survey sample design ; Neyman allocation ; Nonresponse rate ; Sample size ; Optimality ; Sensitivity analysis

The Internal Revenue Service periodically conducts complex surveys to measure the pre-filing and filing burden of individual taxpayers in response to the requirements of the U.S. federal tax system. The sample design for the survey needs to balance three major objectives. The first is to ensure a sufficient number of respondents within and across strata to meet the needs of the modeling of compliance burden. The second is that it must be efficient so that the estimates are reliable. The third is to facilitate the comparisons between the current year study and the previous study. An iterative procedure for a stratified random sample design is proposed to search for the optimal sample allocation. The proposed procedure utilizes the optimality in the Neyman allocation method, and incorporates the minimum sample size requirements for modeling and different nonresponse rates across strata.

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