We describe a dual graph-based representation for the ascending and descending Morse complexes of a scalar field, and a compact and dimension-independent data structure based on it, which assumes a discrete representation of the field as a simplicial mesh. We present atomic dimension-independent simplification operators on the graph-based representation. Based on such operators, we have developed a simplification algorithm, which allows generalization of the ascending and descending Morse complexes at different levels of resolution. We show here the results of our implementation, discussing the computation times and the size of the resulting simplified graphs, also in comparison with the size of the original full-resolution graph.