This article describes a new methodology developed by the Office of Research, Evaluation, and Statistics (ORES) of the Social Security Administration (SSA) to indicate the state and county of residence, date of birth, and sex of nearly all workers for whom tax records provide earnings data in a...

Analysts have historically relied on slate personal income (SPI) as the benchmark for comparing state spending on public goods and services and levels of state taxes. This occurs despite the widely acknowledged shortcomings of using SPI as a measure of fiscal capacity, a state's ability to raise...