{"id":"https://openalex.org/W2043926954","doi":"https://doi.org/10.1111/j.1467-8454.2006.00275.x","title":"ACCOUNTING FOR POPULATION AGEING IN TAX MICROSIMULATION MODELLING BY SURVEY REWEIGHTING*","display_name":"ACCOUNTING FOR POPULATION AGEING IN TAX MICROSIMULATION MODELLING BY SURVEY REWEIGHTING*","publication_year":2006,"publication_date":"2006-03-01","ids":{"openalex":"https://openalex.org/W2043926954","doi":"https://doi.org/10.1111/j.1467-8454.2006.00275.x","mag":"2043926954"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-8454.2006.00275.x","doi":"https://doi.org/10.1111/j.1467-8454.2006.00275.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-8454.2006.00275.x","pdf_url":null,"source":{"id":"https://openalex.org/S57522439","display_name":"Australian Economic Papers","issn_l":"0004-900X","issn":["0004-900X","1467-8454"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Economic Papers","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026144951","display_name":"Lixin Cai","orcid":"https://orcid.org/0000-0002-5527-9390","observed_orcids":["https://orcid.org/0000-0002-5527-9390"]},"institutions":[{"id":"https://openalex.org/I165779595","display_name":"The University of Melbourne","ror":"https://ror.org/01ej9dk98","country_code":"AU","type":"education","lineage":["https://openalex.org/I165779595"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"LIXIN CAI","raw_affiliation_strings":["University of Melbourne"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Melbourne","institution_ids":["https://openalex.org/I165779595"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5005912467","display_name":"John Creedy","orcid":"https://orcid.org/0000-0001-5061-0075","observed_orcids":["https://orcid.org/0000-0001-5061-0075"]},"institutions":[{"id":"https://openalex.org/I165779595","display_name":"The University of Melbourne","ror":"https://ror.org/01ej9dk98","country_code":"AU","type":"education","lineage":["https://openalex.org/I165779595"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"JOHN CREEDY","raw_affiliation_strings":["University of Melbourne"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Melbourne","institution_ids":["https://openalex.org/I165779595"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5061317367","display_name":"Guyonne R. J. Kalb","orcid":"https://orcid.org/0000-0001-6582-8608","observed_orcids":["https://orcid.org/0000-0001-6582-8608"]},"institutions":[{"id":"https://openalex.org/I165779595","display_name":"The University of Melbourne","ror":"https://ror.org/01ej9dk98","country_code":"AU","type":"education","lineage":["https://openalex.org/I165779595"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"GUYONNE KALB","raw_affiliation_strings":["University of Melbourne"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Melbourne","institution_ids":["https://openalex.org/I165779595"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I165779595"],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":3.8681,"has_fulltext":false,"cited_by_count":36,"citation_normalized_percentile":{"value":0.92749976,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"45","issue":"1","first_page":"18","last_page":"37"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14509","display_name":"demographic modeling and climate adaptation","score":0.8169000148773193,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14509","display_name":"demographic modeling and climate adaptation","score":0.8169000148773193,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.16979999840259552,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10517","display_name":"Financial Literacy, Pension, Retirement Analysis","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/population-aging","display_name":"population aging","score":0.9929999709129333},{"id":"https://openalex.org/keywords/sample-reweighting","display_name":"sample reweighting","score":0.9229999780654907},{"id":"https://openalex.org/keywords/calibration","display_name":"calibration","score":0.3540000021457672},{"id":"https://openalex.org/keywords/age-distribution","display_name":"age distribution","score":0.628000020980835},{"id":"https://openalex.org/keywords/population-projections","display_name":"population projections","score":0.8299999833106995},{"id":"https://openalex.org/keywords/social-security-spending","display_name":"social security expenditure","score":0.7730000019073486},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.6919999718666077},{"id":"https://openalex.org/keywords/australia","display_name":"Australia","score":0.42500001192092896}],"concepts":[{"id":"https://openalex.org/C2780015235","wikidata":"https://www.wikidata.org/wiki/Q1934035","display_name":"Microsimulation","level":2,"score":0.8496030569076538},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.6203956604003906},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6172990798950195},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.578697919845581},{"id":"https://openalex.org/C13774568","wikidata":"https://www.wikidata.org/wiki/Q439112","display_name":"Population ageing","level":3,"score":0.5668602585792542},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5619065165519714},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5272912979125977},{"id":"https://openalex.org/C110121322","wikidata":"https://www.wikidata.org/wiki/Q865811","display_name":"Distribution (mathematics)","level":2,"score":0.5183042883872986},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.47821733355522156},{"id":"https://openalex.org/C96250715","wikidata":"https://www.wikidata.org/wiki/Q965330","display_name":"Estimation","level":2,"score":0.451845645904541},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4446474313735962},{"id":"https://openalex.org/C2777111884","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Social security","level":2,"score":0.43835219740867615},{"id":"https://openalex.org/C2777256093","wikidata":"https://www.wikidata.org/wiki/Q5164657","display_name":"Consumer Expenditure Survey","level":3,"score":0.42312395572662354},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.3299925923347473},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3211638331413269},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.23798486590385437},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.16208618879318237},{"id":"https://openalex.org/C192250389","wikidata":"https://www.wikidata.org/wiki/Q4692254","display_name":"Aggregate expenditure","level":2,"score":0.13959771394729614},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.11564821004867554},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.07607066631317139},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0},{"id":"https://openalex.org/C22212356","wikidata":"https://www.wikidata.org/wiki/Q775325","display_name":"Transport engineering","level":1,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1467-8454.2006.00275.x","doi":"https://doi.org/10.1111/j.1467-8454.2006.00275.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-8454.2006.00275.x","pdf_url":null,"source":{"id":"https://openalex.org/S57522439","display_name":"Australian Economic Papers","issn_l":"0004-900X","issn":["0004-900X","1467-8454"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Economic Papers","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/1","score":0.6000000238418579,"display_name":"No poverty"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W1585668302","https://openalex.org/W2077563060","https://openalex.org/W2290841881","https://openalex.org/W3124950200"],"related_works":["https://openalex.org/W7098589050","https://openalex.org/W7043154521","https://openalex.org/W2127082479","https://openalex.org/W2153624714","https://openalex.org/W7136210039","https://openalex.org/W1554633494","https://openalex.org/W2980047475","https://openalex.org/W7074670245","https://openalex.org/W2181960427","https://openalex.org/W615743486"],"abstract_inverted_index":{"This":[0],"paper":[1],"investigates":[2],"the":[3,16,49,52,61,81,85,89,98,103,107,121,128,136,144,176,190],"use":[4],"of":[5,23,51,55,64,100,106,146,170,187],"sample":[6,33],"reweighting,":[7],"in":[8,26,102,120,139,154,189],"a":[9,29,147],"behavioural":[10],"tax":[11,181],"microsimulation":[12],"model,":[13],"to":[14,32,115,150],"examine":[15],"implications":[17,99,177],"for":[18,45,84,95,158,178,195],"government":[19,179],"taxes":[20],"and":[21,66,72,133,160,183],"expenditure":[22,186],"population":[24,43,108,113,130,162],"ageing":[25],"Australia.":[27],"First,":[28],"calibration":[30],"approach":[31],"reweighting":[34,77],"is":[35,165],"described,":[36],"producing":[37],"new":[38],"weights":[39,58,92],"that":[40,76,167],"achieve":[41],"specified":[42],"totals":[44],"selected":[46],"variables.":[47],"Second,":[48],"performance":[50],"Australian":[53],"Bureau":[54],"Statistics\u2019":[56],"(ABS)":[57],"provided":[59],"with":[60],"2000\u20132001":[62],"Survey":[63],"Income":[65],"Housing":[67],"Cost":[68],"(SIHC)":[69],"was":[70,74,124],"examined":[71,125],"it":[73],"found":[75],"does":[78],"not":[79],"improve":[80],"simulation":[82],"outcomes":[83],"2001":[86,159],"situation,":[87],"so":[88],"original":[90],"ABS":[91],"were":[93,109,156],"retained":[94],"2001.":[96],"Third,":[97],"changes":[101,188],"age":[104,122],"distribution":[105,123],"examined,":[110],"based":[111],"on":[112],"projections":[114],"2050.":[116],"A":[117],"\u2018pure\u2019":[118],"change":[119,149],"by":[126],"keeping":[127],"aggregate":[129],"size":[131],"fixed":[132],"changing":[134],"only":[135],"relative":[137],"frequencies":[138],"different":[140],"age\u2010gender":[141],"groups.":[142],"Finally,":[143],"effects":[145],"policy":[148,196],"benefit":[151],"taper":[152],"rates":[153],"Australia":[155],"compared":[157],"2050":[161],"weights.":[163],"It":[164],"suggested":[166],"this":[168],"type":[169],"exercise":[171],"provides":[172],"an":[173],"insight":[174],"into":[175],"income":[180],"revenue":[182],"social":[184],"security":[185],"population,":[191],"indicating":[192],"likely":[193],"pressures":[194],"changes.":[197]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":3},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-06-24T00:00:00"}