Papers Containing Tag(s): 'Social Security Number'
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Viewing papers 81 through 90 of 139
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Working PaperAge and High-Growth Entrepreneurship
April 2018
Working Paper Number:
carra-2018-03
Many observers, and many investors, believe that young people are especially likely to produce the most successful new firms. We use administrative data at the U.S. Census Bureau to study the ages of founders of growth-oriented start-ups in the past decade. Our primary finding is that successful entrepreneurs are middle-aged, not young. The mean founder age for the 1 in 1,000 fastest growing new ventures is 45.0. The findings are broadly similar when considering high-technology sectors, entrepreneurial hubs, and successful firm exits. Prior experience in the specific industry predicts much greater rates of entrepreneurial success. These findings strongly reject common hypotheses that emphasize youth as a key trait of successful entrepreneurs.View Full Paper PDF
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Working PaperFathers, Children, and the Intergenerational Transmission of Employers
March 2018
Working Paper Number:
CES-18-12
We document the tendency of fathers in the U.S. to share employers with their sons and daughters. We show that the rate of job sharing is much higher than can be explained by the fact that fathers and sons tend to live near each other. Younger children are much more likely to share their father's employer, as are children of high-earning fathers. We find that sons' earnings at shared jobs tend to be higher than at unshared jobs but see no statistically signi?cant di'erence for daughters. Much of the earnings differential is associated with jobs at shared employers being in higher-paying industries. When we control for employer characteristics, we see a much smaller son earnings premium for working together with his father. We also investigate the impact of sharing an employer on intergenerational mobility and demonstrate that for sons, sharing an employer at some point before age 30 is associated with a higher rank in the earnings distribution as an adult but that this association is independent of the father's rank in the earnings distribution.View Full Paper PDF
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Working PaperInvestigating the Use of Administrative Records in the Consumer Expenditure Survey
March 2018
Working Paper Number:
carra-2018-01
In this paper, we investigate the potential of applying administrative records income data to the Consumer Expenditure (CE) survey to inform measurement error properties of CE estimates, supplement respondent-collected data, and estimate the representativeness of the CE survey by income level. We match individual responses to Consumer Expenditure Quarterly Interview Survey data collected from July 2013 through December 2014 to IRS administrative data in order to analyze CE questions on wages, social security payroll deductions, self-employment income receipt and retirement income. We find that while wage amounts are largely in alignment between the CE and administrative records in the middle of the wage distribution, there is evidence that wages are over-reported to the CE at the bottom of the wage distribution and under-reported at the top of the wage distribution. We find mixed evidence for alignment between the CE and administrative records on questions covering payroll deductions and self-employment income receipt, but find substantial divergence between CE responses and administrative records when examining retirement income. In addition to the analysis using person-based linkages, we also match responding and non-responding CE sample units to the universe of IRS 1040 tax returns by address to examine non-response bias. We find that non-responding households are substantially richer than responding households, and that very high income households are less likely to respond to the CE.View Full Paper PDF
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Working PaperDisclosure Limitation and Confidentiality Protection in Linked Data
January 2018
Working Paper Number:
CES-18-07
Confidentiality protection for linked administrative data is a combination of access modalities and statistical disclosure limitation. We review traditional statistical disclosure limitation methods and newer methods based on synthetic data, input noise infusion and formal privacy. We discuss how these methods are integrated with access modalities by providing three detailed examples. The first example is the linkages in the Health and Retirement Study to Social Security Administration data. The second example is the linkage of the Survey of Income and Program Participation to administrative data from the Internal Revenue Service and the Social Security Administration. The third example is the Longitudinal Employer-Household Dynamics data, which links state unemployment insurance records for workers and firms to a wide variety of censuses and surveys at the U.S. Census Bureau. For examples, we discuss access modalities, disclosure limitation methods, the effectiveness of those methods, and the resulting analytical validity. The final sections discuss recent advances in access modalities for linked administrative data.View Full Paper PDF
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Working PaperTax Preparers, Refund Anticipation Products, and EITC Noncompliance
December 2017
Working Paper Number:
carra-2017-10
This work examines whether the availability of tax refund anticipation products (either in the form of a loan or a temporary bank account) is associated with higher non-compliance rates for the Earned Income Tax Credit (EITC). Refund anticipation products are offered by tax preparers as a way for taxpayers to receive a refund faster or to have the tax preparation fee paid from the refund (or both). These products are, on average, costly for taxpayers compared with the average value of a refund, and they are often marketed to low-income taxpayers who may be liquidity constrained or unbanked. Both tax preparers and taxpayers have perverse incentives to use these products, and the temptation of a large refund (for the taxpayer) and added fees and interest (for the tax preparer) may induce erroneous claiming of credits. The paper examines the association between refund anticipation product use and the overpayment of EITC using tax records and survey data linked at the individual level. For taxpayers in the Current Population Survey Annual and Social Economic Supplement, EITC eligibility is estimated based on household characteristics and combined survey and administrative income information; the data include EITC credit receipt, the use of paid tax preparation or online filing, and the receipt of a refund anticipation product. Both the incorrect payment of EITC and the value of EITC overpayment are associated with preparer use, and to a lesser extent with the use of online filing, when compared with paper filing. Incorrect payment is exacerbated for preparer and online filing when a refund anticipation product is purchased. Finally, an exogenous price shock to the tax preparation industry occurred in 2010. This allows for separately identifying a 'preparer effect' on EITC noncompliance. The rate of incorrect payment and the dollar value of overpayment increased in the tax year of the shock for those using a preparer and buying a product.View Full Paper PDF
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Working PaperCapturing More Than Poverty: School Free and Reduced-Price Lunch Data and Household Income
December 2017
Working Paper Number:
carra-2017-09
Educational researchers often use National School Lunch Program (NSLP) data as a proxy for student poverty. Under NSLP policy, students whose household income is less than 130 percent of the poverty line qualify for free lunch and students whose household income is between 130 percent and 185 percent of the poverty line qualify for reduced-price lunch. Linking school administrative records for all 8th graders in a California public school district to household-level IRS income tax data, we examine how well NSLP data capture student disadvantage. We find both that there is substantial disadvantage in household income not captured by NSLP category data, and that NSLP categories capture disadvantage on test scores above and beyond household income.View Full Paper PDF
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Working PaperAir Quality, Human Capital Formation and the Long-term Effects of Environmental Inequality at Birth
May 2017
Working Paper Number:
carra-2017-05
A growing body of literature suggests that pollution exposure early in life can have substantial long term effects on an individual's economic well-being as an adult, however the mechanisms for these effects remain unclear. I contribute to this literature by examining the effect of pollution exposure on several intermediate determinants of adult wages using a unique linked dataset for a large sample of individuals from two cohorts: an older cohort born around the 1970, and a younger cohort born around 1990. This dataset links responses to the American Community Survey to SSA administrative data, the universe of IRS Form 1040 tax returns, pollution concentration data from EPA air quality monitors and satellite remote sensing observations. In both OLS and IV specifications, I find that pollution exposure at birth has a large and economically significant effect on college attendance among 19-22 year olds. Using conventional estimates of the college wage premium, these effects imply that a 10 'g/m3 decrease in particulate matter exposure at birth is associated with a $190 per year increase in annual wages. This effect is smaller than the wage effects in the previous literature, which suggests that human capital acquisition associated with cognitive skills cannot fully explain the long term wage effects of pollution exposure. Indeed, I find evidence for an additional channel working through non-cognitive skill -pollution exposure at birth increases high school non-completion and incarceration among 16-24 year olds, and that these effects are concentrated within disadvantaged communities, with larger effects for non-whites and children of poor parents. I also find that pollution exposure during adolescence has statistically significant effects on high school non-completion and incarceration, but no effect on college attendance. These results suggest that the long term effects of pollution exposure on economic well-being may run through multiple channels, of which both non-cognitive skills and cognitive skills may play a role.View Full Paper PDF
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Working PaperLongitudinal Environmental Inequality and Environmental Gentrification: Who Gains From Cleaner Air?
May 2017
Working Paper Number:
carra-2017-04
A vast empirical literature has convincingly shown that there is pervasive cross-sectional inequality in exposure to environmental hazards. However, less is known about how these inequalities have been evolving over time. I fill this gap by creating a new dataset, which combines satellite data on ground-level concentrations of fine particulate matter with linked administrative and survey data. This linked dataset allows me to measure individual pollution exposure for over 100 million individuals in each year between 2000 and 2014, a period of time has seen substantial improvements in average air quality. This rich dataset can then be used to analyze longitudinal dimensions of environmental inequality by examining the distribution of changes in individual pollution exposure that underlie these aggregate improvements. I confirm previous findings that cross-sectional environmental inequality has been on the decline, but I argue that this may miss longitudinal patterns in exposure that are consistent with environmental gentrification. I find that advantaged individuals at the beginning of the sample experience larger pollution exposure reductions than do initially disadvantaged individuals.View Full Paper PDF
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Working PaperJust Passing Through: Characterizing U.S. Pass-Through Business Owners
January 2017
Working Paper Number:
CES-17-69
We investigate the use of administrative data on the owners of partnerships and S-corporations to develop new statistics that characterize business owners. Income from these types of entities is "passed through" to owners to be taxed on the owners' tax returns. The information returns associated with such pass-through entities (Form K1 records) make it possible to link individual owners to the businesses they own. These linkages can be leveraged to associate measures of the demographic and human capital characteristics of business owners with the characteristics of the businesses they own. This paper describes measurement issues associated with administrative records on these pass-through entities and their integration with other Census data products. In addition, we document a number of interesting trends in business ownership among pass-through entities. We show a substantial decline in both entry and exit with less churn among both owners and owned businesses. We also show that the owners of pass-through entities are older, more likely to be male, and more likely to be white compared to the working population.View Full Paper PDF
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Working PaperEarnings Inequality and Mobility Trends in the United States: Nationally Representative Estimates from Longitudinally Linked Employer-Employee Data
January 2017
Working Paper Number:
CES-17-24
Using earnings data from the U.S. Census Bureau, this paper analyzes the role of the employer in explaining the rise in earnings inequality in the United States. We first establish a consistent frame of analysis appropriate for administrative data used to study earnings inequality. We show that the trends in earnings inequality in the administrative data from the Longitudinal Employer-Household Dynamics Program are inconsistent with other data sources when we do not correct for the presence of misused SSNs. After this correction to the worker frame, we analyze how the earnings distribution has changed in the last decade. We present a decomposition of the year-to-year changes in the earnings distribution from 2004-2013. Even when simplifying these flows to movements between the bottom 20%, the middle 60% and the top 20% of the earnings distribution, about 20.5 million workers undergo a transition each year. Another 19.9 million move between employment and nonemployment. To understand the role of the firm in these transitions, we estimate a model for log earnings with additive fixed worker and firm effects using all jobs held by eligible workers from 2004-2013. We construct a composite log earnings firm component across all jobs for a worker in a given year and a non-firm component. We also construct a skill-type index. We show that, while the difference between working at a low-or middle-paying firm are relatively small, the gains from working at a top-paying firm are large. Specifically, the benefits of working for a high-paying firm are not only realized today, through higher earnings paid to the worker, but also persist through an increase in the probability of upward mobility. High-paying firms facilitate moving workers to the top of the earnings distribution and keeping them there.View Full Paper PDF
