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.

中文翻译：

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ATO纵向信息文件（ALife）：退休政策研究的新资源

澳大利亚税务局发布的年度纵向链接的个人税收和退休金记录，称为ATO纵向信息档案（ALife），为新研究打开了机会。在这项研究中，我们概述了ALife，重点是其在退休收入研究中的用途。为此，我们提供了第一年出生队列的退休金结局的第一个纵向估计。结果表明，退休前的超级结余差异显着增加，因为前四分位数的人增加了缴费额，可能是为了利用退休年退休金收入的有利税收待遇。