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.