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21 Austl. Tax F. 3 (2006)

handle is hein.journals/austraxrum21 and id is 1 raw text is: Confronting the sacred cow: The politics of work-related tax deductions Richard Eccleston* 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. * Dr Richard Eccleston is a Senior Lecturer in the Department of Politics and Public Policy at Griffith University. I would like to thank the journal's reviewers and Brett Freudenburg for their helpful comments as well as Claire McKenny for her research assistance. Any remaining errors remain my responsibility. This paper was accepted for publication 31 October 2005. 3