000			01911nab a2200277 c 4500
999			_c142371 _d142371
003			ES-MaIEF
005			20220819122447.0
007			ta
008			200819t2020 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aKayis Kumar, Ann _963917
245		0	_aTo cap or not to cap? _bPolicy options for dealing with the costs of managing tax affairs deduction in Australia _c Ann Kayis-Kumar, Chris Evans and Youngdeok Lim
260			_c2020
500			_aResumen.
520			_aThis article explores and extends the literature on the use and value of the cost of managing tax affairs deduction, and the usage and benefits of tax advisory services more broadly, with a focus on the under-explored High Wealth Individuals (HWIs) segment, by providing the perspective gleaned from a survey of senior tax professionals in Australia. It finds that a cap on the cost of managing tax affairs deduction would be unlikely to yield its intended policy outcome, in part due to the interchangeability in practice between advisors' use of personal income tax deductions and corporate income tax deductions for some client segments, including HWIs. It further finds that capping the cost of managing tax affairs deduction would likely have an undesirable effect compared to what was originally intended. Overall, this research presents evidence-based and practitioner-led policy recommendations for reform of the cost of managing tax affairs deduction.
650			_aIMPUESTOS _947460
650			_aDEDUCCIONES _941769
650		4	_931098 _aASESORES FISCALES
650		4	_941427 _aCOSTOS
650			_aAUSTRALIA _932206
700	1		_aEvans, Chris C. _922479
700	1		_aLim, Youngdeok _964322
773	0		_9162489 _oOP 1867/2020/2 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 2, 2020, p. 143-170
942			_cART