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BERG Working Paper Series, Universität Bamberg >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/39695
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| Title: | | A note on reliefs for traveling expenses to work  |
| Authors: | | Wrede, Matthias |
| Issue Date: | | 1999 |
| Series/Report no.: | | BERG working paper series on government and growth 30 |
| Abstract: | | 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. |
| Subjects: | | income taxation reliefs traveling expenses to work optimum taxation |
| JEL: | | H21 H24 |
| ISBN: | | 3931052117 |
| Document Type: | | Working Paper |
| Appears in Collections: | | BERG Working Paper Series, Universität Bamberg
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