Primary-source datasets
Research begins with attributable government records, statutes, agency publications, and documented methodology.
2026 UPDATE: We are reviewing guidance against current IRS publications, forms, and collection standards.
Evidence desk
This desk will publish original analysis only when the source data, method, limitations, and update history can be shown clearly. We are not filling the page with unsupported statistics while that work is underway.
Research begins with attributable government records, statutes, agency publications, and documented methodology.
Published findings will identify the period examined, definitions used, exclusions, and material limitations.
Commercial relationships do not determine findings, rankings, or the selection of evidence.
Read the standards that govern source selection, checking, corrections, and any use of automation.