Download This PaperThe ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research
32 Pages Posted: 23 Apr 2020
Date Written: April 20, 2020
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 one-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.
Keywords: retirement income, taxation, private pension
JEL Classification: H24, H55, J26
Suggested Citation: Suggested Citation
Cain Polidano (Contact Author)
University of Melbourne - Faculty of Business and Economics, Melbourne Institute: Applied Economic & Social Research ( email )
Level 5, FBE Building, 111 Barry Street
Parkville, Victoria 3010
Australia
Abraham Chigavazira
University of Melbourne - Melbourne Institute of Applied Economic and Social Research ( email )
Level 5, FBE Building, 111 Barry Street
Parkville, Victoria 3010
Australia
Hang To
Australian National University (ANU) - Crawford School of Economics and Government ( email )
ANU College of Asia and the Pacific
J.G. Crawford Building, #132, Lennox Crossing
Canberra, Australian Capital Territory 0200
Australia
Roger Wilkins
University of Melbourne - Melbourne Institute of Applied Economic and Social Research
Level 5, FBE Building, 111 Barry Street
Parkville, Victoria 3010
Australia