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Activity Number: 134
Type: Contributed
Date/Time: Monday, August 10, 2015 : 8:30 AM to 10:20 AM
Sponsor: Government Statistics Section
Abstract #316905
Title: Model-Based Estimation for Tax Sampling Applications
Author(s): Zhenyu Liu*
Companies: Ernst & Young
Keywords: Sampling ; Tax Application ; Design Based Estimation ; Model Based Estimation

Statistical sampling and estimation has been a practical and well-accepted methodology for estimating totals for tax purposes. The Internal Revenue Services (IRS) Revenue Procedure 2011-42 provides the guidelines for using statistical sampling for tax purposes and highlights the acceptance of four design based estimators. This paper discusses the model based estimation method and its application in this setting. Through a simulation study, we show that the model based estimation can be a robust and more efficient method estimating totals for various tax sampling applications.

Authors who are presenting talks have a * after their name.

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