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

Author

Listed:
  • Cain Polidano

    (Melbourne Institute: Applied Economic & Social Research,The University of Melbourne; Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University)

  • Andrew Carter

    (Australian Taxation Office)

  • Marc Chan

    (Department of Economics, The University of Melbourne; Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University)

  • Abraham Chigavazira

    (Melbourne Institute: Applied Economic & Social Research,The University of Melbourne)

  • Hang To

    (Australian Taxation Office)

  • Justin Holland

    (Australian Taxation Office)

  • Son Nguyen

    (Australian Taxation Office)

  • Ha Vu

    (Department of Economics, Deakin University; Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University)

  • Roger Wilkins

    (Melbourne Institute: Applied Economic & Social Research,The University of Melbourne; Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University)

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.

Suggested Citation

  • Cain Polidano & Andrew Carter & Marc Chan & Abraham Chigavazira & Hang To & Justin Holland & Son Nguyen & Ha Vu & Roger Wilkins, 2020. "The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research," Melbourne Institute Working Paper Series wp2020n04, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
    • Handle: RePEc:iae:iaewps:wp2020n04
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    References listed on IDEAS

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    1. David Bond & Anna Wright, 2018. "A Snapshot of the Australian Taxpayer," Australian Accounting Review, CPA Australia, vol. 28(4), pages 598-615, December.
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    Cited by:

    1. Thomas Abhayaratna & Andrew Carter & Shane Johnson, 2022. "The ATO Longitudinal Information Files (ALife): Individuals—A New Dataset for Public Policy Research," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 55(4), pages 541-557, December.
    2. Elisa Birch & Alison Preston, 2021. "Women, COVID-19 and Superannuation," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 24(2), pages 175-198.
    3. Chan, Marc K. & Morris, Todd & Polidano, Cain & Vu, Ha, 2022. "Income and saving responses to tax incentives for private retirement savings," Journal of Public Economics, Elsevier, vol. 206(C).
    4. Chan, Marc K. & Polidano, Cain & Vu, Ha & Wilkins, Roger & Carter, Andrew & To, Hang, 2020. "How Effective are Matching Schemes in Enticing Low-income Earners to Save More for Retirement? Evidence from a National Scheme," IZA Discussion Papers 13939, Institute of Labor Economics (IZA).
    5. Judith Liu & Yuting Zhang, 2023. "Elderly responses to private health insurance incentives: Evidence from Australia," Health Economics, John Wiley & Sons, Ltd., vol. 32(12), pages 2730-2744, December.
    6. Carter Andrew Dudley, 2022. "Does the early release of retirement savings prolong labor market participation for workers approaching retirement? Evidence from Australia's “Transition to Retirement Income Streams” program," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 12(1), pages 1-36, January.

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      More about this item

      Keywords

      retirement income; taxation; private pension;
      All these keywords.

      JEL classification:

      • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
      • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
      • J26 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Retirement; Retirement Policies

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