United States Individual Income Tax Payments, 1923-1924 (ICPSR 36640)
Version Date: Feb 7, 2017 View help for published
Principal Investigator(s): View help for Principal Investigator(s)
Daniel Marcin, University of Michigan (Alumnus)
https://doi.org/10.3886/ICPSR36640.v1
Version V1
Summary View help for Summary
In 1924 and 1925, an income tax publicity provision took effect in the United States, allowing newspapers to print names, addresses, and income tax payments for tens of thousands of individuals and corporations; this collection includes the records of the New York Times and Chicago Tribune. Records were collected, deduplicated, and merged between years. For certain taxpayers, additional information is included. Census information are included, as well as links to records from other sources indicating income or wealth, such as Forbes lists and Treasury records from the Library of Congress. Demographic information includes age, sex, race, marital status, education, and occupation.
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Subject Terms View help for Subject Terms
Geographic Coverage View help for Geographic Coverage
Smallest Geographic Unit View help for Smallest Geographic Unit
City
Distributor(s) View help for Distributor(s)
Time Period(s) View help for Time Period(s)
Data Collection Notes View help for Data Collection Notes
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In order to protect respondent anonymity and prevent disclosure risk, ICPSR removed address variables.
Sample View help for Sample
Data come from newspaper records from the periods of October 24, 1924 to November 20, 1924, and September 1 through 20, 1925. New York data comes from the New York Times, and Chicago data comes from the Chicago Tribune. Income tax payments that appeared in 1924 newspapers were from incomes in calendar year 1923, and payments in 1925 newspapers were from calendar year 1924 incomes.
Time Method View help for Time Method
Universe View help for Universe
Taxpayers in the United States, 1923 and 1924.
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Data Source View help for Data Source
Newspaper records assembled from Treasury books.
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HideOriginal Release Date View help for Original Release Date
2017-02-07
Version History View help for Version History
- Marcin, Daniel. United States Individual Income Tax Payments, 1923-1924. ICPSR36640-v1. Ann Arbor, MI: Inter-university Consortium for Political and Social Research/Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributors], 2017-02-07. http://doi.org/10.3886/ICPSR36640.v1
2017-02-07 ICPSR data undergo a confidentiality review and are altered when necessary to limit the risk of disclosure. ICPSR also routinely creates ready-to-go data files along with setups in the major statistical software formats as well as standard codebooks to accompany the data. In addition to these procedures, ICPSR performed the following processing steps for this data collection:
- Checked for undocumented or out-of-range codes.
Notes
These data are freely available to data users at ICPSR member institutions. The curation and dissemination of this study are provided by the institutional members of ICPSR. How do I access ICPSR data if I am not at a member institution?