Using data linkage to evaluate the consistency of place of residence between census data and tax data

Tax data are being used more and more to measure and analyze the population and its characteristics. One of the issues raised by the growing use of these type of data relates to the definition of the concept of place of residence. While the census uses the traditional concept of place of residence, tax data provide information based on the mailing address of tax filers. Using record linkage between the census, the National Household Survey and tax data from the T1 Family File, this study examines the consistency level of the place of residence of these two sources and its associated characteristics.