Detterer, Jes
The Australian workrelated expenses regime fit for purpose or ripe for reform? / Jes Detterer, Chris Evans and Tania Sourdin
Resumen.
This article considers policy options for the revision or reform of the work-related expense (WRE) regime for individual taxpayers in Australia. At present, due to the significant overclaiming and potential underclaiming of WREs that is occurring, the regime does not appear to be achieving an equitable outcome for individuals. Instead, individuals receive a random benefit depending on the difference between their legitimate entitlement under the legislation and their actual WRE claim. While the incorrect amounts claimed by individual taxpayers are relatively small, as a whole, the WRE regime has a large impact on the individuals (not-inbusiness) income tax gap.
RENTA
IMPUESTOS
GASTOS DEDUCIBLES
RENDIMIENTOS DE TRABAJO
AUSTRALIA
Evans, Chris C.
Sourdin, Tania
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 37, n. 3, 2022, p. 407-454
The Australian workrelated expenses regime fit for purpose or ripe for reform? / Jes Detterer, Chris Evans and Tania Sourdin
Resumen.
This article considers policy options for the revision or reform of the work-related expense (WRE) regime for individual taxpayers in Australia. At present, due to the significant overclaiming and potential underclaiming of WREs that is occurring, the regime does not appear to be achieving an equitable outcome for individuals. Instead, individuals receive a random benefit depending on the difference between their legitimate entitlement under the legislation and their actual WRE claim. While the incorrect amounts claimed by individual taxpayers are relatively small, as a whole, the WRE regime has a large impact on the individuals (not-inbusiness) income tax gap.
RENTA
IMPUESTOS
GASTOS DEDUCIBLES
RENDIMIENTOS DE TRABAJO
AUSTRALIA
Evans, Chris C.
Sourdin, Tania
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 37, n. 3, 2022, p. 407-454