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The Survey of Income and Program Participation (SIPP) currently uses cross-classifications of age, race, sex, and householder/nonhouseholder status as controls in longitudinal estimation. The controls come from the Current Population Survey (CPS), which has its own controls based on postcensal estimates of age, race and sex. Previous research by Huggins and Fay [1988] ratio adjusted the SIPP 1984 sample that could be matched to IRS records. They adjusted the matched records to IRS-reported age, race, sex, and adjusted gross income. They did not control the nonmatched sample. Their adjustment produced a reduction in variances for most income and program participation variables.
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