The ATO Longitudinal Information Files (ALife): Individuals—A New Dataset for Public Policy Research

Thomas Abhayaratna, Andrew Carter and Shane Johnson

Australian Economic Review, 2022, vol. 55, issue 4, 541-557

Abstract: The Australian Taxation Office Longitudinal Information Files: Individuals (ALife: Individuals), is one of the most comprehensive tax administrative datasets in the world. The ALife: Individuals dataset, which currently covers the period 1990‒1991 to 2017‒2018, is based on a 10 per cent longitudinal sample of administrative unit‐record personal income tax data. This new, high quality, longitudinal, de‐identified, research‐ready dataset is available to approved researchers through secure environments that safeguard taxpayers' information. The availability of ALife: Individuals opens exciting new possibilities for public policy research and evaluation that will improve understanding of taxpayer behaviour and support policy development and its administration.

Date: 2022
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