TY - JOUR
T1 - The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research
AU - Polidano, Cain
AU - Carter, Andrew
AU - Chan, Marc
AU - Chigavazira, Abraham
AU - To, Hang
AU - Holland, Justin
AU - Nguyen, Son
AU - Vu, Ha
AU - Wilkins, Roger
PY - 2020
Y1 - 2020
N2 - 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.
AB - 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.
U2 - 10.1111/1467-8462.12388
DO - 10.1111/1467-8462.12388
M3 - Article
VL - 53
SP - 429
EP - 449
JO - The Australian Economic Review
JF - The Australian Economic Review
IS - 3
ER -