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Confronting the sacred cow : the politics of work-related tax deductions
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Eccleston, RG 2006
, 'Confronting the sacred cow : the politics of work-related tax deductions'
, Australian Tax Forum, vol. 21, no. 1
, pp. 3-24
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Eccleston_ATF_A...pdf | Download (114kB) Available under University of Tasmania Standard License. |
Official URL: http://www.taxinstitute.com.au/go/publications/aus...
Abstract
A common theme among recent proposals to reform Australia’s personal income
tax system is that lower personal income tax rates (or increased thresholds) could
be partially funded through the elimination of work-related tax deductions. While
such base broadening represents good tax policy in that a well-designed reform
package has the potential to improve the efficiency of the income tax system without
necessarily reducing progressivity, the analysis presented in this article suggests that
such proposals are fraught with political difficulties.
Item Type: | Article |
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Authors/Creators: | Eccleston, RG |
Journal or Publication Title: | Australian Tax Forum |
ISSN: | 0812-695X |
Item Statistics: | View statistics for this item |
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