INCOME TAXATION OF U.S. HOUSEHOLDS: FACTS AND PARAMETRICS ESTIMATES

by

Nezih Guner, Remzi Kaygusuz and Gustavo Ventura

REVIEW  OF ECONOMIC DYNAMICS

DECEMBER 2013

This file explains the calculations for Tables and Figures reported in "INCOME TAXATION OF U.S. HOUSEHOLDS: FACTS AND PARAMETRICS ESTIMATES" by Nezih Guner, Remzi Kaygusuz and Gustavo Ventura.

This zip file contains 3 STATA files. These files are prepared in STATA version 12.

?	gkv_Tables_RED_USTaxes_2013.do computes all the statistics reported in Tables 2-12 in the paper.


?	Note that the STATA data set uses for these calculations, called puf_2000.dta in do files, is of restricted use and not publicly available. It can be purchased, however, from the Internal Revenue  Service (IRS).


The interested parties need to contact  the Statistical Information Services in IRS. The relevant email address is 


sis@irs.gov


The website for this office is


?	http://www.irs.gov/uac/SOI-Tax-Stats---SOI-Projects,-Contacts,-and-Public-Release-Information


Their address and other contact information is listed below:
 
Internal Revenue Service, (RAS:S:SS:CDD)
Attn: Statistical Information Services
1111 Constitution Ave., NW   K-Room 4112
Washington, DC  20224-0002

Voice: (202) 874?0410 ? Fax: (202) 874?0964

?	The documentation for this data set, which includes the explanations for different variables used in gkv_Tables_RED_USTaxes_2013.do file ,  is provided as a .pdf document  in the .zip package, and called Final 2000 Public Use Booklet.pdf 


?	To be able to run this  STATA file, you have to install sgini package,  SIMPLY COPY THE FOLLOWING LINE TO STATA


net install sgini , from(http://medim.ceps.lu/stata)


?	You also have to install corrsq package. SIMPLY COPY THE FOLLOWING LINE TO STATA


net install corrsq , from(http://www.ats.ucla.edu/stat/stata/ado/teach)


?	The  output from the do file gkv_Tables_RED_USTaxes_2013.do is reported in STATA log file gkv_Tables_RED_USTaxes_2013.log.


?	gkv_Figures_RED_USTaxes_2013.do file generates the data used in Figures 1, 2, 4 and 5.

o	Note that Figure 3 simply uses the parameter values reported in Tables 10 and 12 in the paper.

o	Figure 4 uses the parameter estimates from Table 10 from the paper,  and Table 1 from Gouveia and Strauss (1994).

o	The output from gkv_Figures_RED_USTaxes_2013.do file is reported in STATA log file gkv_Figures_RED_USTaxes_2013.log


?	gkv_Appendix_RED_USTaxes_2013.do file generates the statistics for the Tables reported in the Online Appendix.

o	The output from gkv_Appendix_RED_USTaxes_2013.do file is reported in STATA log file gkv_Appendix_RED_USTaxes_2013.log

?	The sun-directory "Figures" contains EXCEL files that generates all the figures in the paper.