Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/92985 
Authors: 
Year of Publication: 
2008
Citation: 
[Journal:] Zeitschrift für Wirtschaftspolitik [ISSN:] 0721-3808 [Publisher:] Lucius & Lucius [Place:] Stuttgart [Year:] 2008 [Pages:] 45-53
Publisher: 
Lucius & Lucius, Stuttgart
Abstract: 
In Germany, commuting expenses have been deductible from the income tax base for a long time. Germany’s grand coalition has now restricted this deduction. The article analyses whether or not this was justified from an economic point of view. It is shown that, in the long run, the tax treatment of commuting expenses has nothing to do with production efficiency. Commuting rather represents a form of household production. The overall conclusion is that the more restrictive tax treatment seems economically justifiable.
Abstract (Translated): 
Der Artikel untersucht die Frage, inwieweit die einkommensteuerliche Entfernungspauschale effizienztheoretisch gerechtfertigt ist.
Subjects: 
Commuting expenses
Income tax
JEL: 
H21
H24
Document Type: 
Article
Document Version: 
Manuscript Version (Preprint)
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