Current Awareness in Aging Research (CAAR) Report #90--June 28, 2001

CAAR (Current Awareness in Aging Research) is a weekly email report produced by the Center for Demography of Health and Aging at the University of Wisconsin-Madison that helps researchers keep up to date with the latest developments in the field. For more information, including an archive of back issues and subscription information see:


I. Data:

1. MEPS: The US Department of Health and Human Services Agency for Health Care Research and Quality has released the "Medical Expenditure Panel Survey 1998 Full Year Population Characteristics File (HC-021)." Data (ASCII and SAS transport format), SAS programming statements, and documentation (.pdf format) are available. Interested researchers should read the "Notes on Downloading Files" section before downloading files.

2. NCHS:

A. "Deaths: Preliminary Data for 1999," (_National Center for Health Statistics_, NVSR 49, No. 3, .pdf format, June 2001, 49p.).

B. "National Hospital Ambulatory Medical Care Survey: 1999 Emergency Department Summary," (_National Center for Health Statistics_, Advance Data No. 320, .pdf format, June 2001, 36p.).

C. "ICD-10 Injury Mortality Framework Documents," (_National Center for Health Statistics_ Word, Excel, and HTML format, June 2001). Note 1: This matrix is still considered preliminary. NCHS is still testing the comparability of ICD-9 and ICD-10. Note 2: You can also download the SAS code to produce external cause code matrix using ICD-10 codes.

3. HRS DATA RELEASE: The University of Michigan Institute for Social Research Health and Retirement Study/Asset and Health Dynamics Among the Oldest Old (HRS/AHEAD) website announced the release of a new data file on June 22, 2001: "HRS 2000 Early Data Release (Version 1)." Note: Registration (free) is required to access HRS data.

The HRS/AHEAD data center page is at:

4. CENSUS BUREAU: "The Asian and Pacific Islander Population in the United States: March 2000 (update)(PPL-146)," (US Department of Commerce, Bureau of the Census, HTML, .pdf, and Excel format, June 28, 2001).

II. Reports and articles:


A. "Retirement Saving: Opportunities to Improve DOL's SAVER Act Campaign," (US General Accounting Office GAO-01-634, June 2001, .pdf format, 27p.).

Note: This is a temporary address. GAO reports can always be found at:

Search on title or report number.

B. "Health Care: Consultants' Billing Advice May Lead to Improperly Paid Insurance Claims," (US General Accounting Office GAO-01-818, June 2001, .pdf format, 12p.).

Note: This is a temporary address. GAO reports can always be found at:

Search on title or report number.

6. AOA FACTSHEET: "Meeting the Needs of Older Women: A Diverse and Growing Population," (US Administration on Aging, June 2001).

7. DHHS OIG: "Practices of Business Consultants," (US Department of Health and Human Services, Office of the Inspector General, Special Advisory Bulletin, June 2001, .pdf and HTML format, p. 5).

HTML format:

.pdf format:



"Does apoptosis have a role in neurodegeneration?" by Rosemary M. Gibson (_British Medical Journal_ Vol. 322, No. 7301, .pdf and HTML format, June 23, 2001, pp. 1539-1540).


Note: Medscape requires free registration before providing articles.

A. "Needs of the Older Patient in the Intensive Care Unit Following Heart Surgery," by Sharon Cope (_Progress in Cardiovascular Nursing (via Medscape) _ Vol. 16, No. 2, HTML format, 2001).


B. "Emerging Health Care-Associated Infections in the Geriatric Population," by Larry James Strausbaugh (_Emerging Infectious Diseases (via Medscape)_ Vol. 7, No. 3, HTML format, May/June 2001).



A. "Involvement in Caregiving and Adjustment to Death of a Spouse: Findings From the Caregiver Health Effects Study," by Richard Schulz, Scott R. Beach, Bonnie Lind, Lynn M. Martire, Bozena Zdaniuk, Calvin Hirsch, Sharon Jackson, and Lynda Burton, (_Journal of the American Medical Association_, Vol. 285, No. 24, Jun. 27, 2001, p. 3123-3129).

B. "Relationship Between Postmenopausal Hormone Replacement Therapy and Ovarian Cancer," by Cristina Bosetti, Silvia Franceschi, Dimitrios Trichopoulos, Valerie Beral, and Carlo La Vecchia (_Journal of the American Medical Association_, Vol. 285, No. 24, Jun. 27, 2001, p. 3087).

11. DEMOGRAPHIC RESEARCH: "An extension of relational methods in mortality estimations," by Harald Hannerz (_Demographic Research_, Vol. 4, No. 10, .pdf format, June 26, 2001, 34p.). Note: _Demographic Research_ is a free, peer-reviewed journal published by the Max Planck Institute for Population Research.

To access the electronic full-text of this article click on the "PDF" icon.


III. Working Papers:

12. NBER: Note: Click on "PDF" at the bottom of the abstract or submit your email address for full text.

"Does Participating in a 401(k) Raise Your Lifetime Taxes?" by Jagadeesh Gokhale, Laurence J. Kotlikoff, and Todd Neumann (National Bureau of Economic Research W8341, June 2001, .pdf format, 49p.).

Contributing to 401(k)s and similar tax-deferred retirement accounts certainly lowers current taxes. But does it lower your lifetime taxes? If average and marginal tax rates were independent of income and didn't change through time, the answer would be an unambiguous yes. The reduction in current taxes would exceed the increase in future taxes when measured in present value. But tax rates may be higher when retirement account withdrawals occur, either because one moves into higher marginal federal and state tax brackets or because the government raises tax rates. In addition, reducing tax brackets when young, at the price of higher tax brackets when old, may reduce the value of mortgage deductions. Finally, and very importantly, shifting taxable income from youth to old age can substantially increase the share of Social Security benefits subject to federal income taxation. This paper uses ESPlanner, a detailed life-cycle personal financial planning model to study the lifetime tax advantage to stylized young couples of participating in a 401(k) plan. Assuming a percent real return on assets, we find that low- and moderate-income households actually raise their lifetime taxes and lower their lifetime expenditures by saving in a 401(k) plan. In the case of a couple with $50,000 in annual earnings, partaking fully in the typical 401(k) plan raises lifetime tax payments by 1.1 percent and lowers lifetime expenditures by 0.4 percent. The lifetime tax hike is 6.4 percent and the lifetime spending reduction is 1.7 percent for such households if they receive an 8 percent real rate of return. These figures rise to 7.3 percent and 2.3 percent, respectively, if taxes are increased by 20 percent when the couple retires. These findings are driven, in large part, by the additional Social Security benefit taxation induced by 401(k) withdrawals. The picture is quite different for high-income young couples with so much income that 401(k) participation cannot a) lower and then raise their marginal income tax rates or b) raise the share of their Social Security benefits that is taxable. For such couples 401(k) participation means major lifetime tax savings. At a 6 percent real return, a couple earning at the rate of $300,000 per year would enjoy a 6.8 percent lifetime tax break, which translates into a 3.9 percent increase in lifetime spending. These couples' continue to enjoy a large lifetime subsidy even if tax rates are raised by as much as a fifth when they retire.

In addition to demonstrating the regressivity of the federal government's tax-deferred saving policy, our findings call into question Social Security benefit taxation as well as the non-discrimination rules that induce employers to encourage greater 401(k) participation by low earners. They also sugges that low- and moderatie-income households should consider contributing at lower rates and for shorter periods to their tax-deferred accounts. Finally, they indicate that saving through a Roth IRA affords much greater lifetime tax benefits than saving through either a 401(k) plan or a conventional IRA assuming employers provide the same gross compensation in all cases.


IV. Journal Tables of Contents (check your library for availability):

13. American Journal of Epidemiology (Vol. 154, No. 1, July 1, 2001). Note: Full electronic text (HTML and .pdf format) may be available. Check your organization's library.


14. INGENTA Tables of Contents: INGENTA provides fee based document delivery services for selected journals.

A. Point your browser to:

B. click on "Search Options"
C. Type the Journal Name in the "Publication title" search box and click the radio button "Words in Title"
D. View the table of contents for the issue noted.

American Journal of Public Health (Vol. 91, No. 6, June 2001). Note: This journal is available in both ProQuest Research Library and Academic Search Elite. Check your library for the availability of these databases and this issue.

International Journal of Ageing and Human Development (Vol. 52, No. 3, 2001).

Journal of Aging and Health (Vol. 13, No. 2, 2001). Note: This journal is available in the ProQuest Research Library. Check your library for the availability of this database and this issue.


V. Funding Opportunities:

15. NIH: "Caloric Restriction and Aging in NIA Non-Human Primates," (US National Institutes of Health, National Institute on Aging RFA-AG-02-002, June 18,2001). For more information see:

16. AOA:

A. "Cooperative Agreement Awards to State Agencies on Aging for The Development of Model Performance Outcome Measures in State and Community Programs on Aging," (US Administration on Aging, .pdf and HTML format, June 26, 2001).

To view the letter to state agencies on aging go to:

To view the program announcement and application material go to:

B. "Native American Caregiver Support Program," (US Administration on Aging, .pdf and HTML format, June 26, 2001).

To view the letter to Indian Tribes go to:

To view application material for the formula grants go to:

To view application material for the discretionary grants go to:

VI. Legislation Information Updates:

17. US SENATE SPECIAL COMMITTEE ON AGING: "Long Term Care: Who Will Care for the Baby Boomers?" a hearing held on June 28, 2001.

Hearing testimony:

18. US SENATE COMMITTEE ON FINANCE: "Prescription for Fraud: Consultants Selling Doctors Bad Billing Advice," a hearing held on June 27, 2001.

Hearing testimoy:

19. US HOUSE COMMITTEE ON ENERGY AND COMMERCE, SUBCOMMITTEE ON HEALTH: "Patients First: A 21st Century Promise to Ensure Quality and Affordable Health Coverage," a hearing held June 28, 2001.

VII. Websites of Interest:

20. DHHS AOA: "Alzheimer's Resource Room," (US Administration on Aging, June 2001). Note: This site is a "new feature with information for families, caregivers, and professionals about Alzheimer's disease, caregiving, working with and providing services to persons with Alzheimer's Disease, and where you can turn for support and assistance."




Charlie Fiss
Information Manager
Center for Demography and Ecology
Rm. 4470A Social Science Bldg
1180 Observatory Drive
Madison, WI 53706-1393
Phone: (608) 265-9240
Fax: (608) 262-8400