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Julius Shiskin, Thomas J. Plewes, Seasonal Adjustment of the U.S. Unemployment Rate, Journal of the Royal Statistical Society. Series D (The Statistician), Vol. 27, No. 3/4, Partial Proceedings of the 1978 I.O.S. Annual Conference on Time Series Analysis (and Forecasting) (Sep. - Dec., 1978), pp. 181-202
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Shiskin et al. (1978) studied this question.
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