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Chetty et al (2014) Data

  • Data is sourced from federal income tax records from 1996 to 2002, including income tax records (1040 forms) and third-party information returns (such as W-2 forms).
  • participants include individuals who (i) have a valid Social Security number or individual taxpayer identification number, (ii) were born between 1980 and 1991, and (iii) are U.S. citizens as of 2013.
  • parents are defined as the first tax filers who claim the child as a child dependent and were between the ages of 15 and 40 when the child was born.
  • there are approximately 10 million chidren in the core sample
  • all monetary variabls are adjusted to 2012 dollars
  • the baseline income measure includes labor earnings and capital income as well as unemployment insurance, Social Security, and disability insurance.
  • demographic characteristics of the core sample line up closely with corresponding estimates in the Current Population Survey and the American Population Survey.

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Updated 2021-03-28

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