Arbeitspapier
A note on reliefs for traveling expenses to work
Assuming that higher traveling expenses reduce traveling time, this paper considers reliefs for traveling expenses to work when a distorting wage tax is levied. While the decision on traveling expenses would not be distorted if traveling costs were completely deductible, taxation would still not be neutral with respect to the leisure-consumption choice. Moreover, the paper shows that second-best optimum taxation requires less than complete deductibility of traveling expenses to work.
- ISBN
-
3931052117
- Sprache
-
Englisch
- Erschienen in
-
Series: BERG Working Paper Series on Government and Growth ; No. 30
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- Thema
-
income taxation
reliefs
traveling expenses to work
optimum taxation
Kosten
Steuerbegünstigung
Lohnsteuer
Optimale Besteuerung
Theorie
Pendelverkehr
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Wrede, Matthias
- Ereignis
-
Veröffentlichung
- (wer)
-
Bamberg University, Bamberg Economic Research Group on Government and Growth (BERG)
- (wo)
-
Bamberg
- (wann)
-
1999
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Wrede, Matthias
- Bamberg University, Bamberg Economic Research Group on Government and Growth (BERG)
Entstanden
- 1999
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