Micro Data
==========

The Tax Calculator simulates federal income taxes for each tax filing
unit in a sample that is representative of the US population.

Description
-----------

This project relies on a micro dataset that closely reproduces the
multivariate distribution of income, deduction and credit items in
2008, extrapolated to 2015-2025 levels in accordance with `CBO
forecasts`_ available in Spring 2015. It is intended to match similar
but confidential data used by the Congressional Joint Committee on
Taxation. Additional information on non-filers is taken from the March
2013 Current Population Survey.

Documentation
-------------

For additional documentation on the core variables used by the Tax
Calculator, refer to the `general description booklet`_.


.. _`CBO forecasts`: https://www.cbo.gov/publication/45066
.. _`general description booklet`: http://users.nber.org/~taxsim/gdb/gdb08.pdf