EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/18676
  

Full metadata record

DC FieldValueLanguage
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 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.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesCESifo working papers 1311en_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-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

Files in This Item:
File Description SizeFormat
cesifo1_wp1311.pdf278.65 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.