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

    Research output: Contribution to journalArticle

    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 languageEnglish
    Pages (from-to)429-449
    JournalThe Australian Economic Review
    Volume53
    Issue number3
    DOIs
    Publication statusPublished - 2020

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