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The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research
Author(s) -
Polidano Cain,
Carter Andrew,
Chan Marc,
Chigavazira Abraham,
To Hang,
Holland Justin,
Nguyen Son,
Vu Ha,
Wilkins Roger
Publication year - 2020
Publication title -
australian economic review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.308
H-Index - 29
eISSN - 1467-8462
pISSN - 0004-9018
DOI - 10.1111/1467-8462.12388
Subject(s) - quartile , longitudinal study , longitudinal data , health and retirement study , resource (disambiguation) , business , actuarial science , economics , computer science , gerontology , medicine , data mining , computer network , pathology , confidence interval
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.