Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18105
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dc.contributor.authorLöffler, Andreasen_US
dc.contributor.authorBorck, Rainalden_US
dc.contributor.authorBaake, Pioen_US
dc.date.accessioned2009-01-28T15:39:24Z-
dc.date.available2009-01-28T15:39:24Z-
dc.date.issued2004en_US
dc.identifier.urihttp://hdl.handle.net/10419/18105-
dc.description.abstractWe analyze optimal income taxes with deductions for work-related or consumptivegoods. We consider two cases. In the first case (called a complex tax system)the tax authorities can exactly distinguish between consumptive and work-relatedexpenditures. In the second case (called a simple tax system) this distinction is notexact. Assuming additively separable utility functions, we show that work-relatedexpenditures should be fully deductible in the first case while deduction rates shouldbe less than 100 percent in the second case. Under further simplifying assumptions,we also show that the simple system can be characterized by higher tax burdens onlow income earners and less redistribution.en_US
dc.language.isoengen_US
dc.publisher|aDeutsches Institut für Wirtschaftsforschung (DIW) |cBerlinen_US
dc.relation.ispartofseries|aDIW-Diskussionspapiere |x409en_US
dc.subject.jelH21en_US
dc.subject.ddc330en_US
dc.subject.keywordoptimal taxationen_US
dc.subject.keywordtax deductionsen_US
dc.subject.keywordwork-related expendituresen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwWerbungskostenen_US
dc.subject.stwSteuerbegünstigungen_US
dc.subject.stwSteuerprogressionen_US
dc.subject.stwTheorieen_US
dc.titleComplexity and Progressivity in Income Tax Design : Deductions for Work-Related Expensesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn383007305en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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