Published on 01 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.
James is an Assistant Professor at the Peter J. Tobin College of Business, St John’s University, New York.
Current 14 January 2022.