PROTECTION OF TAXPAYER CONFIDENTIALITY WITH RESPECT TO THE TAX MODEL
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For over twenty years, the Statistics of Income (SOl) Division of the Internal Revenue Service (IRS) has made available to the public a microdata f i l e of a sample of individual taxpayers' returns (the Tax Model). In the current climate of pro!~osed tax law changes, this has been a valuable tool for researchers to study the effects of proposed laws and also to advance alternative proposals. The data, however, must be issued in such a form that protects the conf ident ial i ty of ind ividua l taxpayers. A d i f f i cu l t problem exists in balancing protection against disclosure with providing data to the public which can give reliable analytical results. As a result of our current research on this issue, we are making several changes to our ]984 public-use f i l e . These changes include removing certain data fields and codes from our f i l e , altering specific codes, modifying our "blurring" process [ ] ] , and subsampling high-income returns. This paper describes the research that was involved in making these changes, and the effects these changes have on disc ] osure and on the stat ist ical integrity of the data in the Tax Mode] f i l e . The paper also includes a brief description and history of the Tax Model, including the importance of the disclosure issue; previous research and f i l e changes; and recommendations for the future.
[1] Nancy L. Spruill. THE CONFIDENTIALITY AND ANALYTIC USEFULNESS OF MASKED BUSINESS MICRODATA , 2002 .
[2] A. Buse,et al. Elements of econometrics , 1972 .