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Tax data are invaluable for research, but privacy concerns severely limit access. Although the US Internal Revenue Service produces a public-use file (PUF). improved technology and the proliferation of individual data have made it increasingly difficult to protect. Synthetic data are an alternative that reproduce the statistical properties of administrative data without revealing individual taxpayer information. This paper evaluates the quality and safety of the first fully synthetic PUF and demonstrates its performance in tax model microsimulations. The synthetic PUF could also be used to develop and debug statistical programs that could then be safely run on confidential data via a validation server. Keywords: synthetic data, privacy, individual income taxes, validation server JEL Codes: C15. C18. H24, I. INTRODUCTION The US Internal Revenue Service (IRS) possesses invaluable data from individual income tax returns that could vastly expand our understanding of how tax policies affect behavior and how [...]

Germline SAMD9 and SAMD9L mutations cause a spectrum of multisystem disorders that carry a markedly increased risk of developing myeloid malignancies with somatic monosomy 7. Here, we describe 16 siblings, the majority of which were phenotypically normal, from 5 families diagnosed with myelodysplasia and leukemia syndrome with monosomy 7 (MLSM7; OMIM 252270) who primarily had onset of hematologic abnormalities during the first decade of life. Molecular analyses uncovered germline SAMD9L (n = 4) or SAMD9 (n = 1) mutations in these families. Affected individuals had a highly variable clinical course that ranged from mild and transient dyspoietic changes in the bone marrow to a rapid progression of myelodysplastic syndrome (MDS) or acute myeloid leukemia (AML) with monosomy 7. Expression of these gain-of-function SAMD9 and SAMD9L mutations reduces cell cycle progression, and deep sequencing demonstrated selective pressure favoring the outgrowth of clones that have either lost the mutant allele or acquired revertant mutations. The myeloid malignancies of affected siblings acquired cooperating mutations in genes that are also altered in sporadic cases of AML characterized by monosomy 7. These data have implications for understanding how SAMD9 and SAMD9L mutations contribute to myeloid transformation and for recognizing, counseling, and treating affected families.

Early withdrawals from retirement accounts are a double-edged sword, because withdrawals reduce retirement resources, but they also allow individuals to smooth consumption when they experience demographic and economic shocks. Using [...]

By the end of 2010, the fair market values for Individual Retirement Arrangements (IRAs) had recovered from their precipitous decline in 2008 to reach levels higher than their previous peak [...]

The year-end fair market value of all Individual Retirement Arrangements (IRAs) fell from $4.7 trillion in 2007 to $3.7 trillion in 2008, a 22.5 percent decrease. While the overwhelming majority [...]

For 2004, individual income taxpayers contributed approximately $48.7 billion to Individual Retirement Arrangements (IRAs). In addition, $214.9 billion were reported as rollovers into IRAs for 2004, usually from employer-sponsored plans [...]

An identification of four breakpoint combination by fluorescence in situ hybridization mapping of 40 cases of inv (2) (p11.2q13) of European origin was done. Result show majority arose independently in different ancestors and a minority either has been transmitted from a common founder or have different breakpoints at the molecular cytogenetic level.

For 2002, individual income taxpayers contributed approximately $42.3 billion to Individual Retirement Arrangements (IRAs). This represented an 18.3-percent increase over the contributions for 2001. In addition, $204.4 billion came into [...]