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A ‘no-returns tax system’ for Australia: Some inconvenient facts

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  • Sinclair Davidson

Abstract

It has been proposed that Australia adopt a ‘no-returns’ income tax system. One consequence of such a reform would be the standardisation, or even elimination, of work-related expense deductions. Using ATO data it is shown that in introducing a no-returns tax system and eliminating work-related expense deductions, the average Australian (making a claim) would save $268 on accountant fees but forgo $1860. In addition eliminating itemised work-related expense deductions would have a regressive impact.

Suggested Citation

  • Sinclair Davidson, 2009. "A ‘no-returns tax system’ for Australia: Some inconvenient facts," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 16(4), pages 67-82.
    • Handle: RePEc:acb:agenda:v:16:y:2009:i:4:p:67-82
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    File URL: http://press-files.anu.edu.au/downloads/press/p88831/pdf/041.pdf
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    References listed on IDEAS

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    1. Andrew Leigh, 2007. "Taxpaying Made Easy," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 14(1), pages 81-86.
    2. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922.
    3. Tran-Nam, Binh & Evans, Chris & Walpole, Michael & Ritchie, Katherine, 2000. "Tax Compliance Costs: Research Methodology and Empirical Evidence From Australia," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 229-252, June.
    4. Gale, William G. & Holtzblatt, Janet, 1997. "On the Possibility of a No-Return Tax System," National Tax Journal, National Tax Association, vol. 50(3), pages 475-85, September.
    5. Gale, William G. & Holtzblatt, Janet, 1997. "On the Possibility of a No-Return Tax System," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 475-485, September.
    6. Tran-Nam, Binh & Evans, Chris & Walpole, Michael & Ritchie, Katherine, 2000. "Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 229-52, June.
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