United States Individual Income Tax Payments, 1923-1924 (ICPSR 36640)

Version Date: Feb 7, 2017

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Principal Investigator(s):
Daniel Marcin, University of Michigan (Alumnus)

https://doi.org/10.3886/ICPSR36640.v1

Version V1

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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.

Citation

Marcin, Daniel. United States Individual Income Tax Payments, 1923-1924. Inter-university Consortium for Political and Social Research [distributor], 2017-02-07. https://doi.org/10.3886/ICPSR36640.v1

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Funding

Michigan Department of Economics, Economic History Association

Subject Terms

Geographic Coverage

Smallest Geographic Unit

City

Distributor(s)

Inter-university Consortium for Political and Social Research
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Time Period(s)

1923 -- 1924

Data Collection Notes

  1. In order to protect respondent anonymity and prevent disclosure risk, ICPSR removed address variables.

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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

Cross-sectional

Universe

Taxpayers in the United States, 1923 and 1924.

Unit(s) of Observation

Individual

Data Source

Newspaper records assembled from Treasury books.

Data Type(s)

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Original Release Date

2017-02-07

Version History

2018-02-15 The citation of this study may have changed due to the new version control system that has been implemented. The previous citation was:
  • 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.
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Weight

There is no weight variable present in this collection.

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Notes