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

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

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Year of publication:	April 2020
Authors:	Polidano, Cain ; Carter, Andrew ; Chan, Marc K. ; Chigavazira, Abraham ; To, Hang ; Holland, Justin ; Nguyen, Son ; Vu, Ha ; Wilkins, Roger
Publisher:	Melbourne : Melbourne Institute of Applied Economic and Social Research
Subject:	retirement income \| taxation \| private pension \| Betriebliche Altersversorgung \| Occupational pension plan \| Altersvorsorge \| Retirement provision \| Private Altersvorsorge \| Private retirement provision \| Rentenpolitik \| Pension policy \| Einkommensteuer \| Income tax \| Steuervergünstigung \| Tax incentive

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Extent:	1 Online-Ressource (circa 32 Seiten) Illustrationen
Series:	Melbourne Institute working paper series. - Melbourne : [Verlag nicht ermittelbar], ISSN 1447-5863, ZDB-ID 2472521-3. - Vol. no. 20, 4 Melbourne Institute Working Paper ; No. 04/20
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper
Language:	English
Other identifiers:	10.2139/ssrn.3582216 [DOI]
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H55 - Social Security and Public Pensions ; J26 - Retirement; Retirement Policies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012320996