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

32 Pages Posted: 23 Apr 2020

See all articles by Cain Polidano

Cain Polidano

University of Melbourne - Faculty of Business and Economics, Melbourne Institute: Applied Economic & Social Research

Andrew Carter

Australian National University (ANU)

Marc Chan

University of Melbourne

Abraham Chigavazira

University of Melbourne - Melbourne Institute: Applied Economic & Social Research

Hang To

Australian National University (ANU) - Crawford School of Economics and Government

Justin Holland

Australian Taxation Office

Son Nguyen

Australian Taxation Office

Ha Vu

Deakin University - Deakin Business School

Roger Wilkins

University of Melbourne - Melbourne Institute: Applied Economic & Social Research

Multiple version iconThere are 2 versions of this paper

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

Polidano, Cain and Carter, Andrew and Chan, Marc and Chigavazira, Abraham and To, Hang and Holland, Justin and Nguyen, Son and Vu, Ha and Wilkins, Roger, The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research (April 20, 2020). Melbourne Institute Working Paper No. 04/20, Available at SSRN: https://ssrn.com/abstract=3582216 or http://dx.doi.org/10.2139/ssrn.3582216

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

Andrew Carter

Australian National University (ANU) ( email )

Canberra, Australian Capital Territory 2601
Australia

Marc Chan

University of Melbourne ( email )

185 Pelham Street
Carlton, Victoria 3053
Australia

Abraham Chigavazira

University of Melbourne - Melbourne Institute: Applied Economic & 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

Justin Holland

Australian Taxation Office ( email )

Australia

Son Nguyen

Australian Taxation Office ( email )

Australia

Ha Vu

Deakin University - Deakin Business School ( email )

Australia

Roger Wilkins

University of Melbourne - Melbourne Institute: Applied Economic & Social Research

Level 5, FBE Building, 111 Barry Street
Parkville, Victoria 3010
Australia

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