The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research

Cain Polidano; Andrew Carter; Marc Chan; Abraham Chigavazira; Hang To; Justin Holland; Son Nguyen; Ha Vu; Roger Wilkins

doi:10.1111/1467-8462.12388

The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research

Cain Polidano^*, Andrew Carter, Marc Chan, Abraham Chigavazira, Hang To, Justin Holland, Son Nguyen, Ha Vu, Roger Wilkins

^*Corresponding author for this work

Tax & Transfer Policy Institute

Research output: Contribution to journal › Article › peer-review

6 Citations (Scopus)

Abstract

The Australian Taxation Office release of annual longitudinally linked individual tax and superannuation records, known as the ATO Longitudinal Information Files (ALife), opens up opportunities for new research. In this study, we provide an overview of ALife, focusing on its use for retirement income research. To this end, we provide the first longitudinal estimates of superannuation outcomes for 1-year birth cohorts. Results show marked increase in disparity of super balances in the lead-up to retirement as those in the top quartile ramp-up their contributions, possibly to take advantage of the favourable tax treatment of superannuation income in retirement years.

Original language	English
Pages (from-to)	429-449
Number of pages	21
Journal	Australian Economic Review
Volume	53
Issue number	3
DOIs	https://doi.org/10.1111/1467-8462.12388
Publication status	Published - 1 Sept 2020

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abstract = "The Australian Taxation Office release of annual longitudinally linked individual tax and superannuation records, known as the ATO Longitudinal Information Files (ALife), opens up opportunities for new research. In this study, we provide an overview of ALife, focusing on its use for retirement income research. To this end, we provide the first longitudinal estimates of superannuation outcomes for 1-year birth cohorts. Results show marked increase in disparity of super balances in the lead-up to retirement as those in the top quartile ramp-up their contributions, possibly to take advantage of the favourable tax treatment of superannuation income in retirement years.",

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AU - To, Hang

AU - Holland, Justin

AU - Nguyen, Son

AU - Vu, Ha

AU - Wilkins, Roger

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The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research

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