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Big Tax Data and Economic Analysis: Effects of Personal Income Tax Reassessments and Delayed Tax Filing

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  • Derek Messacar

Abstract

Amid an increasing reliance on administrative tax data for economic analysis, the extent to which such data are confounded by income tax reassessments and delayed tax filing requires examination. This article provides novel insight into this issue using population records of initial and delayed Canadian tax filers for 1990-2010. The results show that 3.5 percent to 4.8 percent of tax filers delay filing their returns each year. However, the consequences of this behaviour are generally small and do not bias estimates of income distributions, aggregate statistics, or inequality. These findings inform discourse about the relative merits of using administrative versus survey data in economic analysis.

Suggested Citation

  • Derek Messacar, 2017. "Big Tax Data and Economic Analysis: Effects of Personal Income Tax Reassessments and Delayed Tax Filing," Canadian Public Policy, University of Toronto Press, vol. 43(3), pages 261-283, September.
    • Handle: RePEc:cpp:issued:v:43:y:2017:i:3:p:261-283
    DOI: 10.3138/cpp.2016-079
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    Cited by:

    1. Marie Connolly & Catherine Haeck, 2024. "Intergenerational income mobility trends in Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 57(1), pages 5-26, February.
    2. Audra Bowlus & Émilien Gouin‐Bonenfant & Huju Liu & Lance Lochner & Youngmin Park, 2022. "Four decades of Canadian earnings inequality and dynamics across workers and firms," Quantitative Economics, Econometric Society, vol. 13(4), pages 1447-1491, November.
    3. Stabile, Mark & Baker, Michael & Messacar, Derek, 2021. "The Effects of Child Tax Benefits on Poverty and Labor Supply: Evidence from the Canada Child Benefit and Universal Child Care," CEPR Discussion Papers 15937, C.E.P.R. Discussion Papers.
    4. Michele Lalla & Patrizio Frederic & Daniela Mantovani, 2022. "The inextricable association of measurement errors and tax evasion as examined through a microanalysis of survey data matched with fiscal data: a case study," Statistical Methods & Applications, Springer;Società Italiana di Statistica, vol. 31(5), pages 1375-1401, December.

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