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UID:dcd97b0ed1cafad4b2c5206e8dc9a1c1
DTSTAMP:20240505T233928Z
SUMMARY:Dr. Jeff Larrimore\, Federal Reserve 
DESCRIPTION: \n\nHOUSEHOLD INCOME IN TAX DATA: USING ADDRESSES TO MOVE FROM
  TAX UNIT TO\nHOUSEHOLD INCOME DISTRIBUTIONS.\n\nABSTRACT Tax return data 
 are increasingly the standard for tracking\nincome statistics in the Unite
 d States. However\, these data have\ntraditionally been limited by their i
 nability to capture non-filers\nand to identify members of separate tax un
 its living in the same\nhousehold. We overcome these obstacles and create 
 household records\ndirectly in the tax data using mailing address informat
 ion included on\ntax forms. We then present the first set of tax-based hou
 sehold income\nand inequality measures for the entire income distribution.
  When\ncomparing household income inequality results in the tax data to th
 ose\nusing the March CPS\, we confirm previous findings that the March CPS
 \nunderstates the inequality of household income. However\, we also find\n
 that the previous approach of using tax units in the IRS data to proxy\nfo
 r households leads to an overstatement of household income\ninequality. Fi
 nally\, using households in the IRS tax records\, we\nillustrate how focus
 ing on tax units rather than households alters the\nobserved distribution 
 of tax programs such as the Earned Income Tax\nCredit.\n 
DTSTART:20171020T180000Z
DTEND:20171020T193000Z
LOCATION:Gerri C. LeBow Hall\, 3220 Market Street\, 722\, Philadelphia\, PA
  19104
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