In this article the author discusses whether employees in New Zealand should be allowed to claim tax deductions. Topics include an overview of New Zealand's prohibition on employee deductions under the 2007 Income Tax Act, arguments for employee deductions, such as the elimination of discrimination, and argument against employee deductions, such as increased certainty for employees when filing their tax returns.
Veal, J. (2012, October). Should employees be able to claim deductions? Chartered Accountants Journal, 91(9), 79-80.