Synthetic Individual Income Tax Data: Promises and Challenges

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2022-08-05 DOI:10.1086/722094

C. Bowen, V. Bryant, Leonard Burman, Surachai Khitatrakun, R. McClelland, Livia Mucciolo, Madeline Pickens, Aaron R. Williams

引用次数: 3

Abstract

Tax data are invaluable for research, but privacy concerns severely limit access. Although the US Internal Revenue Service produces a public-use file (PUF), improved technology and the proliferation of individual data have made it increasingly difficult to protect. Synthetic data are an alternative that reproduce the statistical properties of administrative data without revealing individual taxpayer information. This paper evaluates the quality and safety of the first fully synthetic PUF and demonstrates its performance in tax model microsimulations. The synthetic PUF could also be used to develop and debug statistical programs that could then be safely run on confidential data via a validation server.

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综合个人所得税数据:承诺与挑战

税务数据对研究来说是无价的，但隐私问题严重限制了访问。尽管美国国税局(Internal Revenue Service)制定了公共使用文件(PUF)，但技术的进步和个人数据的激增使其越来越难以保护。合成数据是一种替代方法，它可以再现行政数据的统计属性，而不泄露个人纳税人的信息。本文评价了首个全合成PUF的质量和安全性，并在税收模型微仿真中展示了其性能。合成PUF还可以用于开发和调试统计程序，然后这些程序可以通过验证服务器安全地运行在机密数据上。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.