Augmented individual income tax model exact match file, 1972 [electronic resource].

Format
Data file
Language
English
Εdition
ICPSR version.
Published/​Created
Ann Arbor, Mich. : Inter-university Consortium for Political and Social Research [distributor], 2002.
Description
Extent of collection: 1 data file + machine-readable documentation (PDF).

Details

Subject(s)
Library of Congress genre(s)
Series
Restrictions note
Use of these data is restricted to Princeton University students, faculty, and staff for non-commercial statistical analysis and research purposes only.
Summary note
This data collection was developed for general use as part of CURRENT POPULATION SURVEY, 1973, AND SOCIAL SECURITY RECORDS: EXACT MATCH DATA (ICPSR 7616). This file merges information from two administrative sources: the Internal Revenue Service (IRS) and the Social Security Administration (SSA). The starting point of the merged dataset was the IRS Tax Model File of Individual Income Tax Returns, a public-use IRS file designed to simulate the administrative and revenue impact of tax law changes. It contains over 100,000 federal income tax returns subsampled from the STATISTICS OF INCOME sample of the following 1972 tax forms: (1) 1040, Individual Income Tax Return (and its associated schedules), (2) 1040A, Individual Income Tax Return, Short Form, (3) 4625, Computation of Minimum Tax, (4) Maximum Tax on Earned Income, (5) Application for Automatic Extension of Time to File United States Individual Income Tax Return, (6) 4874, Credit for Wages Paid or Incurred in Work Incentive (WIN) Programs, and (7) 4875, Presidential Election Campaign Fund Statement. The nearly 170 items extracted from these tax forms include exemptions, earned and unearned income, income loss, foreign tax credit, medical and dental expenses over 3 percent of AGI, state and local income taxes, and capital gains and losses. To this individual income tax data, the Social Security Administration matched (using the unique identifier of Social Security number) selected demographic information (including such variables as the race, sex, and age of the primary taxpayer) from the SSA's longitudinal summary earnings files for income year 1972. The data are weighted.
Notes
  • Codebook available in print and electronic format.
  • Title from title screen (viewed on January 3, 2008).
Type of data
Extent of collection: 1 data file + machine-readable documentation (PDF).
Time and place of event
Time period: 1972.
Geographic coverage
Geographic coverage: United States.
System details
  • Mode of access: World Wide Web.
  • Data format: LRECL.
Methodology note
  • Data source: STATISTICS OF INCOME, and SSA longitudinal summary earnings files.
  • Universe: federal income tax returns filed by United States citizens for the year 1972.
Cite as
Social Security Administration. AUGMENTED INDIVIDUAL INCOME TAX MODEL EXACT MATCH FILE, 1972 [Computer file]. ICPSR version. Washington, DC: U.S. Dept. of Health, Education, and Welfare, Social Security Administration [producer], 1972. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2002.
OCLC
1340485165
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