0000000000213923
AUTHOR
Marta Regúlez-castillo
The Tax Justice Network-Africa v Cabinet Secretary for National Treasury & 2 Others: A Big Win for Tax Justice Activism?
This paper develops an optimization model for selecting a large subsample that improves the representativeness of a simple random sample previously obtained from a population larger than the population of interest. The problem formulation involves convex mixed-integer nonlinear programming (convex MINLP) and is therefore NP-hard. However, the solution is found by maximizing the “constant of proportionality” – in other words, maximizing the size of the subsample taken from a stratified random sample with proportional allocation – and restricting it to a p-value high enough to achieve a good fit to the population of interest using Pearson’s chi-square goodness-of-fit test. The beauty of the m…
Automatic regrouping of strata in the goodness-of-fit chi-square test
Pearson’s chi-square test is widely employed in social and health sciences to analyze categorical data and contingency tables. For the test to be valid, the sample size must be large enough to provide a minimum number of expected elements per category. This paper develops functions for regrouping strata automatically no matter where they are located, thus enabling the goodness-of-fit test to be performed within an iterative procedure. The functions are written in Excel VBA (Visual Basic for Applications) and in Mathematica. The usefulness and performance of these functions is illustrated by means of a simulation study and the application to different datasets. Finally, the iterative use of …
Selection of Large Sub-Samples from the Continuous Sample of Working Lives Representative of the Benefits Provided by the Spanish Public Pension System
The Continuous Sample of Working Lives (CSWL) is a set of anonymized microdata with information about individuals taken from Spanish Social Security records. It provides very valuable information, which is used in many studies on labor economics and in the analysis of the Spanish public pension system. This article presents two major contributions: The first is an analysis of how representative CSWL is of the population of pensioners for the period 2005-2013. It is concluded that the CSWL does not follow the same distribution as the population with respect to some types of benefits, and that this happens in most waves. One of the reasons is that it is obtained by simple random sampling, so …
A Procedure for Selecting Representative Subsamples of a Population from a Simple Random Sample
This paper proposes a procedure for selecting large subsamples drawn from a large simple random sample that are more representative of the population under study. By means of the so-called constant of proportionality, the procedure seeks to maximize the size of the subsample taken from a stratified random sample with proportional allocation, restricting it to a p-value high enough to achieve a good fit using Pearson’s chi-square goodness of fit test. The user has the freedom to choose between a larger subsample with poorer adjustment or a smaller subsample with a better fit. We use the Continuous Sample of Working Lives (CSWL), a set of micro data taken from Spanish Social Security records,…
Individuelle Altersrenteninformationen für Beitragszahler: Empfehlungen für Spanien auf der Grundlage internationaler Erfahrungen
Auszug In diesem Artikel mochten wir in groben Zugen Richtlinien skizzieren fur die Gestaltung eines Informationsbriefs an Personen, die Beitrage an das spanische staatliche Rentensystem entrichten, falls je ein solches Instrument zum Einsatz kommen sollte. Anhand internationaler Erfahrungen und veroffentlichter Forschungsarbeiten in diesem Bereich untersuchen wir das Konzept der „individuellen Renteninformation“ und ermitteln dessen wichtigste Merkmale. Anschliesend beschreiben wir zwei Modelle fur die individuelle Renteninformation (aus den Vereinigten Staaten und Schweden) im Detail und richten unsere Aufmerksamkeit insbesondere darauf, wie sie strukturiert sind, welche Aspekte verbesser…
[Mortality and life expectancy trends for male pensioners by pension income level]
We draw on the Continuous Sample of Working Lives (CSWL) to investigate the differences in socioeconomic mortality among retired men aged 65 and above, over the longest possible period covered by this data source: 2005–2018. This paper deals with the case of Spain, since very little evidence concerning retirement pensioners is available for this country. The only indicator of socioeconomic status we use is the amount of the initial pension of the retired population. For 2005-2010 we find a gap in life expectancy of 1.49 years between pensioners in the highest and lowest income groups. This gap widens over time and reaches 2.58 years for the period 2015–2018. The increase in life expectancy …
Es La Mcvl Representativa De Las Prestaciones Del Sistema PPblico De Pensiones? (Is the Continuous Sample of Working Lives (CSWL) Representative of the Benefits Provided by the Spanish Public Pension System?)
Spanish Abstract: En este trabajo se examina si los datos sobre pensiones incluidos en la Muestra Continua de Vidas Laborales (MCVL) son validos para realizar cierto tipo de proyecciones sobre la sostenibilidad del sistema publico de pensiones. Se analiza al conjunto de datos de prestaciones de la muestra teniendo en cuenta los datos agrupados por tipo de pension, grupos de edad y genero, asi como por cuantia. Despues de realizar las pruebas estadisticas apropiadas sobre el ajuste de la muestra a la poblacion, se concluye que la MCVL, en su conjunto, no refleja la distribucion seguida por la poblacion respecto a alguno de los tipos de prestaciones, por edad y genero. Este resultado advierte…
La información individual para el cotizante: algunas recomendaciones para el caso español a partir de la experiencia internacional
Este articulo tiene por objetivo definir directrices basicas para facilitar el eventual diseno de un boletin de informacion que se enviaria a los cotizantes del sistema estatal de pensiones de Espana, en caso de adoptarse dicho instrumento. Inspirandonos de la experiencia internacional y de la investigacion realizada en este ambito por Jackson (2005), Larsson, Sunden y Settergren (2008) y Sunden (2009), investigamos el concepto de informacion individual sobre pensiones y determinamos sus principales caracteristicas. Luego, describimos en detalle dos modelos de suministro de informacion individual sobre pensiones, el de los Estados Unidos y el de Suecia, haciendo hincapie en su estructura, e…
The continuous sample of working lives: Improving its representativeness
This paper studies the representativeness of the Continuous Sample of Working Lives (CSWL), a set of anonymized microdata containing information on individuals from Spanish Social Security records. We examine several CSWL waves (2005–2013) and show that it is not representative for the population with a pension income. We then develop a methodology to draw a large dataset from the CSWL that is much more representative of the retired population in terms of pension type, gender and age. This procedure also makes it possible for users to choose between goodness of fit and subsample size. In order to illustrate the practical significance of our methodology, the paper also contains an applicatio…
Individual information for pension contributors: Recommendations for Spain based on international experience
The aim of this article is to establish basic guidelines to support the possible design of an information letter to be sent to individuals who contribute to the Spanish state pension system, should a decision ever be taken to adopt such an instrument. Basing our work on international experience and published research in the field, we look into the concept of “individual pension information” and identify its most relevant features. We then give detailed descriptions of two models for the provision of individual pension information (the United States and Sweden), looking in particular at how these are structured, what aspects could be improved and their limitations. Finally, we offer recommen…
Differences in Life Expectancy Between Self-Employed Workers and Paid Employees when Retirement Pensioners: Evidence from Spanish Social Security Records
The aim of this paper is to examine differences in life expectancy (LE) between self-employed (SE) and paid employee (PE) workers when they become retirement pensioners, looking at levels of pension income using administrative data from Spanish social security records. We draw on the Continuous Sample of Working Lives (CSWL) to quantify changes in total life expectancy at age 65 (LE(65)) among retired men over the longest possible period covered by this data source: 2005–2018. These changes are broken down by pension regime and initial pension income level for three periods. The literature presents mixed evidence, even for the same country–for Japan and Italy, for example–with some studies …
Selecciin De Sub-Muestras De Gran Tamaao De La Mcvl Representativas De Las Prestaciones Del Sistema PPblico De Pensiones (Selection of High Size Sub-Samples from the Continuous Sample of Working Lives (CSWL) Representative of the Benefits Provided by the Spanish Public Pension System)
Spanish Abstract: La Muestra Continua de Vidas Laborales (MCVL) es un conjunto de microdatos individuales anonimizados extraidos de los registros de la Seguridad Social de Espana. Es una fuente muy valiosa de informacion utilizada en numerosos estudios sobre Economia laboral y sobre el sistema publico de pensiones espanol. Este articulo presenta dos importantes aportaciones. Por un lado se analiza la representatividad de la MCVL respecto de la poblacion de pensionistas para el periodo 2005-2013. Se concluye que no es representativa en determinados tipos de prestaciones y esto ocurre en casi la totalidad de los anos considerados. Una de las razones es que la MCVL se obtiene mediante un muest…
Mortality and life expectancy trends in Spain by pension income level for male pensioners in the general regime retiring at the statutory age, 2005-2018
Abstract Background Research has generally found a significant inverse relationship in mortality risk across socioeconomic (SE) groups. This paper focuses on Spain, a country for which there continues to be very little evidence available concerning retirement pensioners. We draw on the Continuous Sample of Working Lives (CSWL) to investigate disparities in SE mortality among retired men aged 65 and above over the longest possible period covered by this data source: 2005–2018. We use the initial pension income (PI) level as our single indicator of the SE status of the retired population. Methods The mortality gradient by income is quantified in two ways: via an indicator referred to as “rela…
Un Procedimiento De Selecciin De Sub-Muestras De Gran Tamaao De Una Muestra Aleatoria Simple Representativas De La Poblaciin De Estudio (A Selection Procedure of High Size Sub-Samples from a Simple Random Sample Representative of the Population)
Spanish Abstract: En este trabajo se propone una metodologia basada en la optimizacion para elegir sub-muestras de gran tamano extraidas de una muestra aleatoria simple inicial que mejore la representatividad de la poblacion objeto de estudio. El criterio se basa en maximizar el tamano de la sub-muestra a traves de la constante de proporcionalidad de un muestreo estratificado con afijacion proporcional sujeto a que el p-valor del test de bondad del ajuste tome valores suficientemente altos, dejando al usuario la posibilidad de elegir la relacion deseada entre la calidad del ajuste y el tamano de la sub-muestra. Para ilustrar el procedimiento propuesto se realiza una aplicacion a la Muestra …