NDLI: Econometric simulation of the income tax compliance process for small businesses

Content Provider	IEEE Xplore Digital Library
Author	Contos, G. Eftekharzadeh, A. Guyton, J. Erard, B. Stilmar, S.
Copyright Year	2009
Description	Author affiliation: Internal Revenue Service, Office of Research 500 North Capitol St, Washington, DC 20001 (Contos, G.; Eftekharzadeh, A.; Guyton, J.) \|\| IBM Corporation, 12907 Federal Systems Park Dr. Fairfax, VA 22033 and Dept. of Economics, University of Virginia, P.O. Box 400182, Charlottesville, VA 22904 (Stilmar, S.) \|\| B. Erard & Associates, 2350 Swaps Court Reston, VA 20191-2630 (Erard, B.)
Abstract	Econometric models can be very useful for estimating the marginal impacts of changes in policy. However, their broader application as a tool for micro-simulation analysis poses a number of challenges and limitations. This paper uses the context of modeling taxpayer compliance burden for small businesses to explore some extensions to standard econometric simulation techniques that provide more robust support of the distribution of the characteristics of interest. Key to the approach is explicitly simulating a random draw from the specified error distribution and a pair of calibration factors reflecting some of the technical limitations of a finite simulation. Further technical considerations regarding the retransformation of the dependent variable in a log-linear regression model are also discussed. Final comments include thoughts on potential refinements and implications for simulating the domain area of interest beyond the current scope of small business taxpayers.
Starting Page	2902
Ending Page	2914
File Size	295314
Page Count	13
File Format	PDF
ISBN	9781424457700
e-ISBN	9781424457717
DOI	10.1109/WSC.2009.5429234
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2009-12-13
Publisher Place	USA
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Econometrics Supply chains International collaboration Collaborative work Collaborative software Supply chain management Analytical models Costs Manufacturing Stochastic processes
Content Type	Text
Resource Type	Article

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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