JCX-5-22 (April 05, 2022)

Linking Entity Tax Returns And Wage Filings

The staff of the Joint Committee (“Joint Committee staff”) publishes occasional documents explaining the Joint Committee staff’s approach to modeling the revenue and other economic effects of proposed tax legislation. This document describes the process by which the Joint Committee staff constructs the bridge data set connecting parent EINs to EINs reported on individual-level wage filings, including the use of an automated string-matching process to record matches between similar but not identical firm names (the “fuzzy name matching procedure”).  This document also compares the bridge to other tax data and survey data and outlines the utility of the bridge for Joint Committee revenue estimates.

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