@techreport{cbo2018,
  title       = {An Overview of CBO's Microsimulation Tax Model},
  author      = {{Congressional Budget Office}},
  institution = {Congressional Budget Office},
  year        = {2018},
  url         = {https://www.cbo.gov/publication/54096}
}

@techreport{jct2023,
  title       = {Overview of JCT Revenue Estimating Methods},
  author      = {{Joint Committee on Taxation}},
  institution = {Joint Committee on Taxation},
  number      = {JCX-48-23},
  year        = {2023},
  url         = {https://www.jct.gov/publications/2023/jcx-48-23/}
}

@techreport{ota2012,
  title       = {Revenue Estimating Models at the U.S. Treasury Department},
  author      = {{Office of Tax Analysis}},
  institution = {U.S. Department of the Treasury},
  number      = {Technical Paper 12},
  year        = {2012},
  url         = {https://home.treasury.gov/system/files/131/TP-12.pdf}
}

@article{saez2012,
  title   = {The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review},
  author  = {Saez, Emmanuel and Slemrod, Joel and Giertz, Seth H},
  journal = {Journal of Economic Literature},
  volume  = {50},
  number  = {1},
  pages   = {3--50},
  year    = {2012}
}

@misc{tpc2022,
  title  = {Brief Description of the Tax Model},
  author = {{Tax Policy Center}},
  year   = {2022},
  url    = {https://www.taxpolicycenter.org/resources/brief-description-tax-model},
  note   = {Updated March 2022}
}

@misc{itep2024,
  title  = {ITEP Tax Model Overview},
  author = {{Institute on Taxation and Economic Policy}},
  year   = {2024},
  url    = {https://itep.org/itep-tax-model/}
}

@article{meinshausen2006quantile,
  title={Quantile regression forests},
  author={Meinshausen, Nicolai},
  journal={Journal of Machine Learning Research},
  volume={7},
  number={Jun},
  pages={983--999},
  year={2006}
}

@misc{zillow2024quantile,
  title={quantile-forest: A Python Package for Quantile Regression Forests},
  author={{Zillow Group}},
  year={2024},
  url={https://github.com/zillow/quantile-forest}
}

@misc{pytorch2019,
  title={PyTorch: An Imperative Style, High-Performance Deep Learning Library},
  author={Paszke, Adam and Gross, Sam and Massa, Francisco and Lerer, Adam and Bradbury, James and Chanan, Gregory and Killeen, Trevor and Lin, Zeming and Gimelshein, Natalia and Antiga, Luca and others},
  journal={Advances in Neural Information Processing Systems},
  volume={32},
  year={2019}
}

@article{woodruff2023survey,
  title={Survey Enhancement through Synthetic Data Generation and Reweighting},
  author={Woodruff, Nikhil},
  journal={Working Paper},
  year={2023}
}

@misc{trim2024,
  title={TRIM3: Transfer Income Model, Version 3},
  author={{Urban Institute}},
  year={2024},
  url={https://trim3.urban.org/}
}

@misc{attis2024,
  title={ATTIS: Analysis of Transfers, Taxes, and Income Security},
  author={{Urban Institute}},
  year={2024},
  url={https://www.urban.org/policy-centers/cross-center-initiatives/attis-analysis-transfers-taxes-and-income-security}
}

@misc{budgetlab2024,
  title={Budget Lab Federal Tax Model},
  author={{Yale Budget Lab}},
  year={2024},
  url={https://budgetlab.yale.edu/}
}

@misc{psl2024,
  title={Tax-Data: A repository for microdata preparation},
  author={{Policy Simulation Library}},
  year={2024},
  url={https://github.com/PSLmodels/Tax-Data}
}

@techreport{bryant2023b,
  title={Public Use Tax File Documentation},
  author={Bryant, Victoria L. and others},
  institution={Internal Revenue Service},
  year={2023},
  url={https://www.irs.gov/statistics/soi-tax-stats-individual-public-use-microdata-files}
}

@misc{tf2024,
  title  = {Overview of the Tax Foundation's Taxes and Growth Model},
  author = {{Tax Foundation}},
  year   = {2024},
  url    = {https://taxfoundation.org/research/all/federal/overview-tax-foundations-taxes-growth-model/}
}

@misc{trim2024,
  title  = {TRIM3 Project Documentation: Transfer Income Model, Version 3},
  author = {{Urban Institute}},
  year   = {2024},
  url    = {https://boreas.urban.org/documentation/input/Concepts%20and%20Procedures/Modifications%20to%20the%20Underlying%20Surveys.php}
}

@misc{attis2024,
  title  = {ATTIS Microsimulation Model},
  author = {{Urban Institute}},
  year   = {2024},
  url    = {https://www.urban.org/research-methods/attis-microsimulation-model}
}

@misc{budgetlab2024,
  title       = {Tax Microsimulation at The Budget Lab},
  author      = {{Budget Lab}},
  institution = {Yale University},
  year        = {2024},
  url         = {https://budgetlab.yale.edu/research/tax-microsimulation-budget-lab}
}

@misc{psl2024,
  title  = {Tax-Data Documentation},
  author = {{Policy Simulation Library}},
  year   = {2024},
  url    = {https://github.com/PSLmodels/taxdata}
}

@article{ohare2009,
  title   = {Statistical Matching Using the Current Population Survey as the Donor: Techniques and Issues},
  author  = {O'Hare, William P},
  journal = {National Tax Journal},
  volume  = {62},
  number  = {3},
  pages   = {519--537},
  year    = {2009}
}

@techreport{piketty2018,
  title       = {Distributional National Accounts: Methods and Estimates for the United States},
  author      = {Piketty, Thomas and Saez, Emmanuel and Zucman, Gabriel},
  institution = {National Bureau of Economic Research},
  number      = {w22945},
  year        = {2018}
}

@article{burkhauser2012,
  title   = {Recent Trends in Top Income Shares in the United States: Reconciling Estimates from March CPS and IRS Tax Return Data},
  author  = {Burkhauser, Richard V and Feng, Shuaizhang and Jenkins, Stephen P and Larrimore, Jeff},
  journal = {Review of Economics and Statistics},
  volume  = {94},
  number  = {2},
  pages   = {371--388},
  year    = {2012}
}

@article{auerbach2018,
  title   = {Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies},
  author  = {Auerbach, Alan J and Kotlikoff, Laurence J and Koehler, Darryl},
  journal = {National Tax Journal},
  volume  = {71},
  number  = {3},
  pages   = {541--576},
  year    = {2018}
}

@techreport{bryant2023a,
  title       = {General Description Booklet for the 2015 Public Use Tax File},
  author      = {Bryant, Victoria},
  institution = {Statistics of Income Division, Internal Revenue Service},
  year        = {2023},
  month       = {February},
  type        = {Technical Documentation},
  url         = {https://drive.google.com/file/d/1WoTU70GEjYMO0KHsHvTTH0NwCc-kN5cE/view}
}

@techreport{bryant2023b,
  title       = {General Description Booklet for the 2015 Public Use Tax File Demographic File},
  author      = {Bryant, Victoria},
  institution = {Statistics of Income Division, Internal Revenue Service},
  year        = {2023},
  month       = {February},
  type        = {Technical Documentation},
  url         = {https://drive.google.com/file/d/1WoTU70GEjYMO0KHsHvTTH0NwCc-kN5cE/view}
}

@techreport{census2024,
  title       = {Current Population Survey, 2024 Annual Social and Economic (ASEC) Supplement},
  author      = {{U.S. Census Bureau}},
  institution = {U.S. Census Bureau},
  year        = {2024},
  url         = {https://www2.census.gov/programs-surveys/cps/datasets/2024/march/asec2024_ddl_pub_full.pdf}
}

@article{meinshausen2006quantile,
  title   = {Quantile regression forests},
  author  = {Meinshausen, Nicolai and Ridgeway, Greg},
  journal = {Journal of machine learning research},
  volume  = {7},
  number  = {6},
  year    = {2006}
}

@misc{zillow2024quantile,
  title        = {quantile-forest: Scikit-learn compatible quantile regression forests},
  author       = {{Zillow Group}},
  year         = {2024},
  howpublished = {\url{https://zillow.github.io/quantile-forest/}}
}

@article{pytorch2019,
  title   = {PyTorch: An Imperative Style, High-Performance Deep Learning Library},
  author  = {Paszke, Adam and Gross, Sam and Massa, Francisco and Lerer, Adam and Bradbury, James and Chanan, Gregory and Killeen, Trevor and Lin, Zeming and Gimelshein, Natalia and Antiga, Luca and others},
  journal = {Advances in Neural Information Processing Systems},
  volume  = {32},
  year    = {2019}
}

@techreport{woodruff2023survey,
  title       = {Surveying the (loss) landscape: using machine learning to improve household survey accuracy},
  author      = {Woodruff, Nikhil},
  institution = {University of Durham},
  year        = {2023},
  month       = {April},
  note        = {Demonstrates superiority of machine learning approaches over traditional methods for survey enhancement through comprehensive benchmarking},
  url         = {https://github.com/policyengine/survey-enhance/blob/main/docs/paper/project_paper.pdf}
}

@techreport{khitatrakun2023race,
  title       = {A New Approach for Estimating the Impact of Tax Policies by Race and Ethnicity},
  author      = {Khitatrakun, Surachai and Mermin, Gordon and Page, Benjamin and Rohaly, Jeffrey},
  institution = {Tax Policy Center},
  year        = {2023},
  month       = {2},
  url         = {https://taxpolicycenter.org/sites/default/files/publication/164920/a_new_approach_for_estimating_the_impact_of_tax_policies_by_race_and_ethnicity.pdf}
}

@misc{itep2024race,
  title  = {ITEP's Approach to Modeling Taxes by Race and Ethnicity},
  author = {{Institute on Taxation and Economic Policy}},
  year   = {2024},
  url    = {https://itep.org/itep-tax-model/iteps-approach-to-modeling-taxes-by-race-and-ethnicity/}
}

@article{cbo2024race,
  title   = {CBO Presents Initial Estimates of Taxpayers by Race and Ethnicity},
  author  = {Heller, Rebecca and Mok, Shannon and Pearce, James},
  journal = {Congressional Budget Office Blog},
  year    = {2024},
  month   = {5},
  url     = {https://www.cbo.gov/publication/60171}
}

@article{sabelhaus2020,
  title   = {Administrative Data and the Current Population Survey: A Systematic Review of Data Quality and Usage},
  author  = {Sabelhaus, John and Johnson, David},
  journal = {Journal of Economic and Social Measurement},
  volume  = {45},
  number  = {2},
  pages   = {95--120},
  year    = {2020}
}

@article{meyer2021,
  title   = {The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data},
  author  = {Meyer, Bruce D. and Wu, Derek and Finley, Grace and Langetieg, Patrick and Payne, Carla and Plumley, Alan and Yu, Alexa},
  journal = {NBER Working Paper},
  number  = {28229},
  year    = {2021}
}

@techreport{jct2015,
  title       = {Joint Committee on Taxation Revenue Estimation Methodology},
  author      = {{Joint Committee on Taxation}},
  institution = {Joint Committee on Taxation},
  year        = {2015}
}

@techreport{cbo2022,
  title       = {The Distribution of Household Income, 2019},
  author      = {{Congressional Budget Office}},
  institution = {Congressional Budget Office},
  year        = {2022}
}

@techreport{rohaly2005,
  title       = {The Urban-Brookings Tax Policy Center Microsimulation Model: Documentation and Methodology for Version 0304},
  author      = {Rohaly, Jeffrey and Carasso, Adam and Saleem, Mohammed Adeel},
  institution = {Urban-Brookings Tax Policy Center},
  year        = {2005}
}

@article{gornick2013,
  title   = {Political Redistribution and Income Inequality: Comparing Results from the Luxembourg Income Study to OECD Data},
  author  = {Gornick, Janet C. and Jäntti, Markus},
  journal = {LIS Working Paper Series},
  number  = {599},
  year    = {2013}
}

@techreport{khitatrakun2016,
  title       = {TPC's Microsimulation Model: Design and Operation},
  author      = {Khitatrakun, Surachai and Mermin, Gordon and Francis, Norton},
  institution = {Tax Policy Center},
  year        = {2016}
}

@article{radner1978,
  title   = {The Exact Match Study: A Methodology for Matching Survey and Administrative Records},
  author  = {Radner, Daniel B.},
  journal = {Studies in Income Distribution},
  number  = {1},
  year    = {1978}
}

@article{rodgers1984,
  title   = {An Evaluation of Statistical Matching},
  author  = {Rodgers, Willard L.},
  journal = {Journal of Business and Economic Statistics},
  volume  = {2},
  number  = {1},
  pages   = {91--102},
  year    = {1984}
}

@book{dorazio2006,
  title     = {Statistical Matching: Theory and Practice},
  author    = {D'Orazio, Marcello and Di Zio, Marco and Scanu, Mauro},
  publisher = {John Wiley \& Sons},
  year      = {2006}
}

@article{rothbaum2021,
  title   = {Has Income Underreporting Changed Over Time? Evidence from Linked Survey and Administrative Data},
  author  = {Rothbaum, Jonathan and Bee, Adam},
  journal = {Journal of Business and Economic Statistics},
  volume  = {39},
  number  = {2},
  pages   = {456--475},
  year    = {2021}
}

@techreport{tf2024,
  title       = {Overview of the Tax Foundation's General Equilibrium Model},
  author      = {{Tax Foundation}},
  institution = {Tax Foundation},
  year        = {2024},
  url         = {https://taxfoundation.org/research/all/federal/tax-foundation-general-equilibrium-model/}
}

@techreport{tpc2024,
  title       = {Brief Description of the Tax Policy Center Microsimulation Model},
  author      = {{Tax Policy Center}},
  institution = {Urban-Brookings Tax Policy Center},
  year        = {2024},
  url         = {https://www.taxpolicycenter.org/resources/brief-description-tax-policy-center-microsimulation-model}
}

@techreport{budgetlab2024,
  title       = {Yale Budget Lab Tax Simulator Documentation},
  author      = {{Yale Budget Lab}},
  institution = {Yale University},
  year        = {2024},
  url         = {https://budgetlab.yale.edu/}
}

@techreport{psl2024,
  title       = {Tax-Calculator: Open-source tax microsimulation model},
  author      = {{Policy Simulation Library}},
  institution = {PSL Foundation},
  year        = {2024},
  url         = {https://github.com/PSLmodels/Tax-Calculator}
}

@techreport{pwbm2024,
  title       = {Penn Wharton Budget Model: Dynamic Microsimulation Model Overview},
  author      = {{Penn Wharton Budget Model}},
  institution = {University of Pennsylvania},
  year        = {2024},
  url         = {https://budgetmodel.wharton.upenn.edu/}
}

@techreport{itep2024,
  title       = {ITEP Microsimulation Tax Model Overview},
  author      = {{Institute on Taxation and Economic Policy}},
  institution = {Institute on Taxation and Economic Policy},
  year        = {2024},
  url         = {https://itep.org/itep-tax-model/}
}

@article{weitzman1970,
  title   = {Measures of Overlap of Income Distributions of White and Negro Families in the United States},
  author  = {Weitzman, Murray S},
  journal = {Technical Paper},
  number  = {22},
  year    = {1970},
  publisher = {U.S. Bureau of the Census}
}

@book{rubin2001,
  title     = {Statistical Analysis with Missing Data},
  author    = {Rubin, Donald B and Little, Roderick JA},
  publisher = {John Wiley \& Sons},
  year      = {2001},
  edition   = {Second}
}
