EconStor >
Otto-Friedrich-Universität Bamberg >
Bamberg Economic Research Group, Universität Bamberg >
BERG Working Paper Series, Universität Bamberg >

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

http://hdl.handle.net/10419/39695
  
Title:A note on reliefs for traveling expenses to work PDF Logo
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

Files in This Item:
File Description SizeFormat
301188599.pdf40.5 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:http://hdl.handle.net/10419/39695

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