@techreport{Richter2004Efficiency,
abstract = {In this paper it is shown that allowing the deduction of work-related expenses has a strictly
positive effect on tax efficiency only if two conditions hold jointly: (i) The expenses should
be interpretable as real cost and (ii) the expenses should be required for increasing taxable
income. Otherwise deductions are inefficient, neutral or ambiguous. Thus it is argued that the
cost of commuting to work should not be deductible as commuting does not increase taxable
income. The efficiency enhancing effect of deducting other expenses like educational ones or
expenses for housework and child care is challenged on the grounds that these expenses are
largely pecuniary costs.},
author = {Wolfram F. Richter},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H21; H24; 330; income tax deductions; commuting; housework; child care; educational expenses; efficient taxation; production efficiency; Werbungskosten; Steuerbeg\"{u}nstigung; Steuerwirkung; Optimale Besteuerung; Berufsverkehr; Theorie},
language = {eng},
number = {1311},
title = {Efficiency effects of tax deductions for work-related expenses},
type = {CESifo working papers},
url = {http://hdl.handle.net/10419/18676},
year = {2004}
}
