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

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.