in some cases they do! a friend worked for a labour intensive job (X days on, Y days off) and they have a yearly use-it-or-lose-it allowance that he was allowed to claim expenses against for things like boots, jackets, safety gear, etc
the (former) employee keeps them (i imagine for a myriad of reasons like hygiene and various overheads it would take to track such)
things like tools (wrenches, drills, bits, etc) are separately supplied by the company per department/work area (sort of like hot desking in the office world) and stay with the company at all times
Guess it depends on field and where ya work. Places I've worked at will provide tools that you then keep. Only things I haven't kept are "Borrowed" tools which are your couple grand diagnostic tools, or other similar items.
All drills, anything I've bought through tool allowances, and the such, I've kept.
My dad would get a coupon for a pair of steel-toe boots every 5 years from his employer, and he got to keep the old boots after they "wore out". Now he's got a clean rack of pretty good looking boots after 25 years at the same place.
I’ve had… three separate employers provide me steel toe boots. (Well, had me buy some and reimbursed it.) All allowed me to keep them.
I think it’s mostly just a matter of people’s feet varying in size so much it’s not worth the hassle to try and provide them directly or get them back after, because I’ve had uniform shirts and pants and things taken back, washed, and given to someone else… just never shoes.
