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In 1995, the Department of Health and Human Services (HHS) contracted with the U.S. Bureau of the Census to produce a specially requested public use microdata file. This file supplemented information on the March 1991 Current Population Survey (CPS) public use file with Form 1040 information from each respondent’s 1990 Internal Revenue Service (IRS) tax return. Because the IRS could use their data to re-identify individuals on the CPS file, great care had to be taken to mask the HHS file. In doing so, Jay Kim and William Winkler (1995) developed a very effective two-stage procedure for masking public use microdata files.
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