Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18676
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dc.contributor.authorRichter, Wolfram F.en_US
dc.date.accessioned2009-01-28T15:52:06Z-
dc.date.available2009-01-28T15:52:06Z-
dc.date.issued2004en_US
dc.identifier.urihttp://hdl.handle.net/10419/18676-
dc.description.abstractIn this paper it is shown that allowing the deduction of work-related expenses has a strictlypositive effect on tax efficiency only if two conditions hold jointly: (i) The expenses shouldbe interpretable as real cost and (ii) the expenses should be required for increasing taxableincome. Otherwise deductions are inefficient, neutral or ambiguous. Thus it is argued that thecost of commuting to work should not be deductible as commuting does not increase taxableincome. The efficiency enhancing effect of deducting other expenses like educational ones orexpenses for housework and child care is challenged on the grounds that these expenses arelargely pecuniary costs.en_US
dc.language.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo working papers |x1311en_US
dc.subject.jelH21en_US
dc.subject.jelH24en_US
dc.subject.ddc330en_US
dc.subject.keywordincome tax deductionsen_US
dc.subject.keywordcommutingen_US
dc.subject.keywordhouseworken_US
dc.subject.keywordchild careen_US
dc.subject.keywordeducational expensesen_US
dc.subject.keywordefficient taxationen_US
dc.subject.keywordproduction efficiencyen_US
dc.subject.stwWerbungskostenen_US
dc.subject.stwSteuerbegünstigungen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwBerufsverkehren_US
dc.subject.stwTheorieen_US
dc.titleEfficiency effects of tax deductions for work-related expensesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn477408753en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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