Using Auxiliary Information to Adjust for Non-response in Weighting a Linked Sample of Administrative Records

نویسندگان

  • Barry W. Johnson
  • Paul B. McMahon
چکیده

Federal estate tax returns are a rich source of information on the assets and liabilities associated with decedents, as well as data on beneficiaries of estates. When linked with income tax data for the decedents and their beneficiaries, the resulting data base provides a unique opportunity to study a variety of important economic issues relating to the transfer of wealth and the accumulation of capital. However, in creating such a complex, linked data base, it is inevitable that, for a variety of reasons, a number of records would be missing.

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تاریخ انتشار 2003