부산대학교 도서관

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. Article Note: Polidano, Chigavazira and Wilkins: Melbourne Institute: Applied Economic and Social Research, The University of Melbourne, Parkville, Australia; Polidano, Chan, Vu and Wilkins: Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University, Canberra, Australia; Carter, To, Holland and Nguyen: Australian Taxation Office, Canberra, Australia; Chan: Department of Economics, The University of Melbourne, Parkville, Australia; Vu: Department of Economics, Deakin University, Burwood, Australia. Corresponding author: Polidano Byline: , Andrew Carter, Marc Chan, Abraham Chigavazira, Hang To, Justin Holland, Son Nguyen, Ha Vu, Roger Wilkins