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The Ideology of Professional Regulation and the Markets for Accounting Labour: Three Episodes in the Recent History of the UK Accountancy Profession

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The aim of this paper is to investigate the use of sample reweighting, in a behavioural taxmicrosimulation model, to examine the implications for government taxes and expenditure ofpopulation ageing in Australia. Tax microsimulation models are based on large-scale cross-sectionalsurveys containing substantial information about the characteristics of individuals and house-holds. Each household has a sample weight provided by the statistical agency responsible forcollecting the data, and these weights are used to ‘gross up’ from the sample in order to obtainestimates of population values. This applies to aggregates such as income taxation, the numberof recipients of a particular social transfer or...
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The Ideology of Professional Regulation and the Markets for Accounting Labour: Three Episodes in the Recent History of the UK Accountancy Profession

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