AEA Papers and Proceedings
ISSN 2574-0768 (Print) | ISSN 2574-0776 (Online)
Using Multiple Data Sources to Learn about the Race and Ethnicity of Taxpayers
AEA Papers and Proceedings
vol. 114,
May 2024
(pp. 655–59)
Abstract
Recently, studying income by race and ethnicity has gained interest among policymakers. The Congressional Budget Office (CBO) regularly reports on the distribution of household income, using a statistically matched dataset with survey and administrative tax data to account for the household resources for both tax filers and nonfilers. CBO has not evaluated whether the statistical match preserves the distribution of income by race and ethnicity reported in the survey. This preliminary analysis of CBO's statistically matched data by race and ethnicity uses information from survey data linked to administrative tax data at the individual level from the US Census Bureau.Citation
Heller, Rebecca, Shannon Mok, James Pearce, and Jonathan Rothbaum. 2024. "Using Multiple Data Sources to Learn about the Race and Ethnicity of Taxpayers." AEA Papers and Proceedings, 114: 655–59. DOI: 10.1257/pandp.20241038Additional Materials
JEL Classification
- D31 Personal Income, Wealth, and Their Distributions
- H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- J15 Economics of Minorities, Races, Indigenous Peoples, and Immigrants; Non-labor Discrimination