Published on 06 Apr 21
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
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.
John is a Senior Lecturer, Tasmanian School of Business and Economics, University of Tasmania, and Adjunct Research Fellow, Griffith Law Futures Centre.
- Current at
20 April 2020
James is an Assistant Professor, School of Business, Ithaca College.
Current 6 April 2021.