Bridge Report for the Introduction of the New Sample Design and Questionnaire for the Local Nonproperty Component of the Quarterly Summary of State and Local Tax Revenues.

摘要

The Quarterly Summary of State and Local Tax Revenues (Quarterly Tax Survey) is comprised of three components: a local government property tax data collection from local property tax collectors (F71), local nonproperty tax data collection from local government tax imposers (F73), and a state government tax data collection (F72). The F71 component has historically resulted from a stratified sample that was fully imputed and estimated using a Horvitz-Thompson weighted estimator. The estimates from this sample of property tax collectors are subject to sampling error of about 1.5 percent on a national estimate of property tax. The F72 is a census of all state government tax imposers and is not subject to sampling error. The F73 component has historically resulted from a nonprobability sample. As such, sampling errors could not be calculated. In this report, we compare the results of the old methodology with the results from the new methodology.