Catalog of Holdings

Study Report

Study Number: CB-045-002-2-4-United States-UMSBA-1983

Subject Area: Economic Processes and Indicators

Bibliographic Citation: Arthur Young tax research database individual files, 1983-1988 and panel file, 1979-1988 [SAS PC system files].  [machine-readable data file] / University of Michigan School of Business Administration  [principal investigator(s)] / University of Michigan School of Business Administration  [distributor].

Date Accessioned: 10/25/2005

Number of Files Received: 7

Comments: These SAS PC version 9 system files were converted from SAS VMS VAX system files (CB-045-002-2-3) created in 1994. DBMSCOPY was used to do the conversion. Frequency checks were run on these SAS PC system files and they seem to be in good condition. The 1979-1988 panel data was converted using Stat/Tansfer. Proc Contents and Proc Print were performed on the panel data file and it seems to be in good order. See CB-045-002-1-1 for the raw ASCII files for this study. Problems were documented regarding variable TXRT87 and other marginal tax rate in the panel file. See PDR folder for details.

Access Status: Access limited to UW Campus

Documentation: Two volumes hard copy codebook shared with CB-045-002-1-1, CB-045-002-2-2, and CB-045-002-2-3. A variable list is printed from a Proc Contents on the Panel data file.

Abstract: The Tax Files which have been produced since 1960 consist of detailed information taken from actual tax returns. The public use versions of these sample files are purchased in an unidentifiable form, with names, Social Security Numbers (SSN), and other similar information omitted. The primary uses made of these files have been to simulate the administrative and revenue impact of tax law changes, as well as to provide general statistical tabulations relating to sources of income and taxes paid by individuals. These data consist of single-year files and a panel that consists of a subset of the single year files (note that not all single-year respondents are in the panel!).

Media/File Reports:

7072 (CD-ROM)
7073 (CD-ROM)
9002 (USB Flask Drive)
9003 (USB Flask Drive)
9004 (SSCC network drive)