IRS Research Bulletin

Statistics of Income Bulletin, Winter, 2003

Another publishing venture for the SOI Division was the recent publishing of the IRS Research Bulletin, Publication 1500, which features highlights from the second annual IRS Research Conference. The papers presented at the conference and included in the report are intended to keep IRS executives, managers, employees, and stakeholders ahead of the latest trends and research findings impacting Federal tax administration. The conference sessions covered a variety of areas, including the implications of technology and demographic trends for tax administration; research on the benefits of tax simplification; measuring and improving voluntary compliance; strategies for dealing with evasion by high-income individuals and corporations; administering social programs through the tax system; and the global aspects of tax administration. Topics discussed are: the Wage and Investment taxpayer of the future; challenges in developing a small business burden model; the 1997 Arkansas Tax Penalty Amnesty Program; using Schedule K-1 Data to study tax compliance; the tax implications of health benefits; a case study of the 529 and Coverdell Saving Incentives; and revenue policy and administration the Commonwealth of Independent States. The papers are available on SOI's Tax Stats Web site (http:// www.irs.gov/taxstats/article/0,,id=97309,00.html), and printed copies of the report are available from IRS's Office of Research at (202) 874-0100.

Upcoming Features

The following articles or data releases are tentatively planned for inclusion in the Spring 2004 issue of the Statistics of Income Bulletin scheduled to be published in June 2004:

* High-Income Tax Returns, 2001;

* Individual Income Tax Rates and Shares, 2001;

* Accumulation and Distribution of Retirement Assets, 1996-2000;

* S Corporation Returns, 2001;

* Individual Foreign-Earned Income and Foreign Tax Credit, 2001;

* Unrelated Business Income of Nonprofit Organizations, 2000;

* Use of Federal Empowerment Zone and Employment Credit for Tax Year 1997: Who Claims What?;

* Interest-Charge Domestic International Sales Corporations, 2000; and

* Inflation-Adjusted Individual Historical Data, 1991-2000.