Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System

B-Tier
Journal: National Tax Journal
Year: 2024
Volume: 77
Issue: 4
Pages: 927 - 947

Authors (5)

Leonard Burman (not in RePEc) Barry Johnson (not in RePEc) Victoria L. Bryant (not in RePEc) Graham MacDonald (not in RePEc) Robert McClelland (Urban Institute)

Score contribution per author:

0.402 = (α=2.01 / 5 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Providing access to confidential tax data for research while protecting taxpayers’ privacy has grown increasingly difficult using traditional disclosure control methods. For that reason, we have been working to implement two new tools to protect taxpayer privacy and expand access to tax data for research. This paper reports on progress in producing a high-quality synthetic public-use file of individual income tax information and a safe way for researchers to perform statistical analysis on confidential tax data without seeing individual records. We discuss modern privacy methods, the advantages and limitations inherent in applying them to tax data, and implementation challenges.

Technical Details

RePEc Handle
repec:ucp:nattax:doi:10.1086/732683
Journal Field
Public
Author Count
5
Added to Database
2026-01-26