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Appendix

Appendix A: Implementation Code

A.1 Quantile Regression Forest Implementation

The following code demonstrates the implementation of Quantile Regression Forests for variable imputation:

from quantile_forest import RandomForestQuantileRegressor

qrf = RandomForestQuantileRegressor(
    n_estimators=100,
    min_samples_leaf=1,
    random_state=0
)

A.2 PyTorch Optimization for Reweighting

The reweighting optimization uses PyTorch for gradient-based optimization:

import torch

# Initialize with log of original weights
log_weights = torch.log(original_weights)
log_weights.requires_grad = True

# Adam optimizer
optimizer = torch.optim.Adam([log_weights], lr=0.1)

# Optimization loop
for iteration in range(5000):
    weights = torch.exp(log_weights)
    achieved = weights @ loss_matrix
    relative_errors = (achieved - targets) / targets
    loss = torch.mean(relative_errors ** 2)
    
    optimizer.zero_grad()
    loss.backward()
    optimizer.step()

Appendix B: Tables

Table A1: Complete List of Imputed Variables

Variables Imputed from IRS Public Use File (67 variables)

Income Variables:

  • employment_income
  • partnership_s_corp_income
  • social_security
  • taxable_pension_income
  • tax_exempt_pension_income
  • long_term_capital_gains
  • short_term_capital_gains
  • taxable_ira_distributions
  • self_employment_income
  • qualified_dividend_income
  • non_qualified_dividend_income
  • rental_income
  • taxable_unemployment_compensation
  • taxable_interest_income
  • tax_exempt_interest_income
  • estate_income
  • miscellaneous_income
  • farm_income
  • alimony_income
  • farm_rent_income
  • non_sch_d_capital_gains
  • long_term_capital_gains_on_collectibles
  • unrecaptured_section_1250_gain
  • salt_refund_income

Deductions and Adjustments:

  • interest_deduction
  • unreimbursed_business_employee_expenses
  • pre_tax_contributions
  • charitable_cash_donations
  • self_employed_pension_contribution_ald
  • domestic_production_ald
  • self_employed_health_insurance_ald
  • charitable_non_cash_donations
  • alimony_expense
  • health_savings_account_ald
  • student_loan_interest
  • investment_income_elected_form_4952
  • early_withdrawal_penalty
  • educator_expense
  • deductible_mortgage_interest

Tax Credits:

  • cdcc_relevant_expenses
  • foreign_tax_credit
  • american_opportunity_credit
  • general_business_credit
  • energy_efficient_home_improvement_credit
  • amt_foreign_tax_credit
  • excess_withheld_payroll_tax
  • savers_credit
  • prior_year_minimum_tax_credit
  • other_credits

Qualified Business Income Variables:

  • w2_wages_from_qualified_business
  • unadjusted_basis_qualified_property
  • business_is_sstb
  • qualified_reit_and_ptp_income
  • qualified_bdc_income
  • farm_operations_income
  • estate_income_would_be_qualified
  • farm_operations_income_would_be_qualified
  • farm_rent_income_would_be_qualified
  • partnership_s_corp_income_would_be_qualified
  • rental_income_would_be_qualified
  • self_employment_income_would_be_qualified

Other Tax Variables:

  • traditional_ira_contributions
  • qualified_tuition_expenses
  • casualty_loss
  • unreported_payroll_tax
  • recapture_of_investment_credit

Variables Imputed from Survey of Income and Program Participation (1 variable)

  • tip_income

Variables Imputed from Survey of Consumer Finances (3 variables)

  • networth
  • auto_loan_balance
  • auto_loan_interest

Variables Imputed from American Community Survey (2 variables)

  • rent
  • real_estate_taxes