Source: Australian Tax Forum Journal Article
Published Date: 1 Apr 2021
This article is an analysis of reform options for work-related expense (WRE) deductions for individual taxpayers in Australia. We use an optimisation model to identify options for reform that reduce tax system complexity from an administrative and compliance perspective.
More by John Minas
Reasons behind SME advisor business structure recommendations - Journal 22 Apr 2024
A cluster analysis of individual taxpayers - what are the characteristics of taxpayers who realise capital gains? - Journal 01 Jul 2023
What is the future of individual tax residence under the proposed rules? - Journal 01 Mar 2023
Small business restructure roll-over: in need of its own restructure? - Journal 01 Apr 2022
Supporting the circular economy in Australia through taxation reform - Journal 01 Oct 2021
A comprehensive CGT for New Zealand: political suicide or tax policy saviour? - Journal 01 Apr 2021
Australia's 50% CGT discount: Policy oversight? - Journal 01 Mar 2020
The impact of tax rate changes on capital gains realisations: evidence from Australia - Journal 01 Dec 2018
Taxing personal capital gains in Australia: An alternative way forward - Journal 01 Dec 2015
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags