County-to-County, State-to-State, and County Income Study Files, 1978-1992: [United States] (ICPSR 2937)

Version Date: Jan 12, 2006

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Principal Investigator(s):
United States Department of the Treasury. Internal Revenue Service

https://doi.org/10.3886/ICPSR02937.v1

Version V1

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Summary

The data in these files include for each county and state in the United States the number of income tax returns in the migration flow, percent of migration based on returns, number of exemptions, and percent migration based on exemptions.

Citation

United States Department of the Treasury. Internal Revenue Service. County-to-County, State-to-State, and County Income Study Files, 1978-1992:  [United States]  . [distributor], 2006-01-12. https://doi.org/10.3886/ICPSR02937.v1

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Subject Terms

Geographic Coverage

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Time Period(s)

1978 -- 1992

Date of Collection

1978 -- 1992

Data Collection Notes

  1. The codebook is provided by ICPSR as a Portable Document Format (PDF) file. The PDF file format was developed by Adobe Systems Incorporated and can be accessed using PDF reader software, such as the Adobe Acrobat Reader. Information on how to obtain a copy of the Acrobat Reader is provided on the ICPSR Web site.

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Sample

The sample is based on all returns provided in extracts of the Individual Master File of individual income tax returns except for (a) returns filed for a deceased taxpayer only, (b) returns that did not have county codes in either Year-1 or Year-2, or (c) returns that did not match between Year-1 and Year-2.

Universe

All tax filers and dependents in the United States.

Data Source

Individual Master File records, which contain a record for every Form 1040, 1040A, and 1040EZ Individual Income Tax Return filed with the Internal Revenue Service

Data Type(s)

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Original Release Date

2000-12-22

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:
  • U.S. Dept. of the Treasury, Internal Revenue Service. COUNTY-TO-COUNTY, STATE-TO-STATE, AND COUNTY INCOME STUDY FILES, 1978-1992: [UNITED STATES]. ICPSR version. Washington, DC: U.S. Dept. of the Treasury, Internal Revenue Service [producer], 1998. Ann Arbor, MI: Inter-university Consortium for Political and Social Research, 2000. http://doi.org/10.3886/ICPSR02937.v1

2006-01-12 All files were removed from dataset 22 and flagged as study-level files, so that they will accompany all downloads.

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Notes