The aim of this paper is to investigate the use of sample reweighting, in a behavioural tax microsimulation model, to examine the implications for government taxes and expenditure of population ageing in Australia. Tax microsimulation models are based on large-scale cross-sectional surveys containing substantial information about the characteristics of individuals and house- holds. Each household has a sample weight provided by the statistical agency responsible for collecting the data, and these weights are used to ‘gross up’ from the sample in order to obtain estimates of population values. This applies to aggregates such as income taxation, the number of recipients of a particular social transfer or.
