50 State Database
Internal Revenue Service (IRS) - Tax Statistics
| Type of Source: Describes the type of data source: federal administrative data, federal survey, survey conducted by private/nonprofit organizations, and other databases created by non-governmental organizations |
Federal Administrative Data |
|---|---|
| Source Description and Coverage: Describes how data is collected and the sample representation |
The Tax Statistics is produced by the Statistics of Income Division of the IRS. Data are presented by geographic area, size of income, marital or filing status, and form type. |
| Data Available: Includes a description of all variables available |
Child care tax credit (aggregate number of returns and dollar amount) |
| Child Care Economic Data? Coded as yes if data source has data on size of child care sector (number of establishments, number of employees, wages and gross receipts) |
No |
| Demographic Data? Coded as yes if data source has data on demographics of families and children. |
No |
| Early Care and Education Program Data? Coded as yes if data source has data on public and private early care and education enrollment, funding, and regulations. |
Yes |
| Geographic Level: Describes the geographic levels for which data is available |
National and state |
| Year Available: Gives the year for the most recent data available for each source (as of 2004) |
data are available annually |
| Raw Data: Links the user to the website of the organization collecting the data, so user can access the raw data |
http://www.irs.gov/taxstats/article/0,,id=103106,00.html |
| In Cornell database? Links the user to Cornell's quantitative database which has a sampling of the most recent data available (as of 2004) for several of the sources listed here. |
Yes: see data for Tax Year 2001 |
| Link to Variable Descriptions: | http://www.irs.gov/taxstats/article/0,,id=103106,00.html |
| Variables: |
Federal Dependent and Child Care Credit: total amount claimed by size of adjusted gross income
Federal Dependent and Child Care Credit: total number of returns that claimed the credit by size of adjusted gross income Key: Economic Data Demographic Data Early Care and Education Program Data |