Issues in Changing the Measurement Methodology for the Quarterly Tax Survey

Written by:
GOVSRR2010-1

Abstract

The U.S. Census Bureau has collected tax information from local governments on a quarterly basis since 1962. Based on the Committee on National Statistics’ review of the U.S. Census Bureau’s state and local government statistics program, the Quarterly Survey of Non-Property Taxes’ instrument and sample design are changing. This paper will provide background about the measurement of local government non-property taxes over time, and then examine the effects of (proposed) changes. These changes include a discussion of two main themes that data collection from governments has in common with other establishment surveys, including the collection of data from one target population versus another and issues with multiple respondents, record retrieval and terminology. Implications for sample size, instrument design, and data collection costs are also discussed.

Page Last Revised - October 8, 2021