| 000 | 01550nab a2200253 c 4500 | ||
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| 999 |
_c146673 _d146673 |
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| 003 | ES-MaIEF | ||
| 005 | 20221107185002.0 | ||
| 007 | ta | ||
| 008 | 221107t2022 at ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_970158 _aDetterer, Jes |
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| 245 | 4 |
_aThe Australian workrelated expenses regime _bfit for purpose or ripe for reform? _c Jes Detterer, Chris Evans and Tania Sourdin |
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| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_aRENTA _950200 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aGASTOS DEDUCIBLES _944899 |
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| 650 | 4 |
_aRENDIMIENTOS DE TRABAJO _948256 |
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| 650 | 4 |
_aAUSTRALIA _932206 |
|
| 700 | 1 |
_922479 _aEvans, Chris C. |
|
| 700 | 1 |
_970159 _aSourdin, Tania |
|
| 773 | 0 |
_9168249 _oOP 1867/2022/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 37, n. 3, 2022, p. 407-454 |
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| 942 | _cART | ||