Using auxiliary information to adjust for non-response in weighting a linked sample of administrative records – Section on Government Statistics – Brief Article
Federal estate tax returns are a rich source of information on the assets and liabilities associated with a decedent, as well as data on beneficiaries of the estate. When linked with income tax data for the decedents and their beneficiaries, the resulting database 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 database, it is inevitable that, for a variety of reasons, a number of records would not be found. In this paper we detail steps taken to weight these linked data files. We adjust the linked record weights in two stages. First, an adjustment factor is created to balance the original population totals, essentially treating unmatched records as non-respondents. Next, we employ post stratification, using auxiliary data, and ratio raking to adjust the sampling weights. We then compare these results to estimates from other administrative records sources.
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