Adjusting the ASEC tax filing status variable (FILESTAT)
This report documents erroneous variation in the ASEC tax filing status variable (FILESTAT) in 2004 and 2005. It also shows how to adjust the variable so that it aligns with other years.
Summary of the Erroneous Variation
The CPS ASEC variable FILESTAT reports the federal income tax filing status. Its values are imputed by the Census Bureau's Tax Model and provide six different tax filing status categories:
|1||Joint, both less than 65|
|2||Joint, one less than 65 and one 65+|
|3||Joint, both 65+|
|4||Head of household|
As the panels below illustrate, the share of nonfilers appears to be much larger in 2004 and 2005. The reverse applies to the share of joint filers below 65 while the shares of head of household and single filers seem comparable across years.
Materials in this Repository
The corresponding IPUMS User Forum Thread
Report_ASEC_FILESTAT_adjustment.pdfcontains a brief technical report on the FILESTAT discrepancies. This report presents more details on the FILESTAT discrepancies, the adjustment algorithm and the adjusted values of FILESTAT.
The adjustment algorithm in the file
FILESTAT_adj_2004.jlcorrects the discrepancies for the year 2004. It can easily be applied to other years and reproduced in other languages.
FILESTAT_adj.jlgenerates the figures and tables shown in the technical report.
FILESTAT_post_2005.jlinvestigates additional FILESTAT inconsistencies after 2005.