00000nam 2200000za 4500 9.848175 CaOODSP 20250716095127 cr ||||||||||| 171201s2018 onc #os f000 0 eng d 978-0-660-24088-6 CaOODSP eng n-cn--- CS11-633/2018-12E-PDF Messacar, Derek. Big tax data and economic analysis [electronic resource] : effects of personal income tax reassessments and delayed tax filing / by Derek Messacar. [Ottawa] : Statistics Canada, 2018. 35 p. Analytical studies : methods and references, 2371-3429 ; no. 12 Issued also in French under title: Mégadonnées fiscales et analyse économique : les effets des redressements et des retards de déclaration de revenus des particuliers. "Release date: January 11, 2018." Includes bibliographic references. "Amid an increasing reliance on administrative tax data for economic analysis, the extent to which such data are confounded by income tax reassessments and delayed tax filing requires examination. This article provides novel insight into this issue using population records of initial and delayed Canadian tax filers from 1990 to 2010. The results show that 3.5% to 4.8% of tax filers delay filing their returns each year. However, the consequences of this behaviour are generally small, and do not bias estimates of income distributions, aggregate statistics, or inequality. These findings inform discourse about the relative merits of using administrative versus survey data for economic analysis"--Abstract. gccst Taxes gccst Statistical analysis Statistics Canada. Mégadonnées fiscales et analyse économique (CaOODSP)9.848176 Analytical studies : methods and references (Statistics Canada) 2371-3429 ; no. 12. (CaOODSP)9.821678 PDF 486 KB https://publications.gc.ca/collections/collection_2018/statcan/11-633-x/11-633-x2018012-eng.pdf 11-633-X, no. 012