Big tax data and economic analysis : effects of personal income tax reassessments and delayed tax filing / by Derek Messacar.: CS11-633/2018-12E-PDF
"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.
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| Department/Agency | Statistics Canada. |
|---|---|
| Title | Big tax data and economic analysis : effects of personal income tax reassessments and delayed tax filing / by Derek Messacar. |
| Series title | Analytical studies : methods and references, 2371-3429 ; no. 12 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | 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. |
| Publishing information | [Ottawa] : Statistics Canada, 2018. |
| Author / Contributor | Messacar, Derek. |
| Description | 35 p. |
| ISBN | 978-0-660-24088-6 |
| Catalogue number |
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| Departmental catalogue number | 11-633-X, no. 012 |
| Subject terms | Taxes Statistical analysis |
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