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dc.contributor.authorRichter, Wolfram F.en
dc.date.accessioned2009-01-28T15:52:06Z-
dc.date.available2009-01-28T15:52:06Z-
dc.date.issued2004-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1311en
dc.subject.jelH21en
dc.subject.jelH24en
dc.subject.ddc330en
dc.subject.keywordincome tax deductionsen
dc.subject.keywordcommutingen
dc.subject.keywordhouseworken
dc.subject.keywordchild careen
dc.subject.keywordeducational expensesen
dc.subject.keywordefficient taxationen
dc.subject.keywordproduction efficiencyen
dc.subject.stwWerbungskostenen
dc.subject.stwSteuerbegünstigungen
dc.subject.stwSteuerwirkungen
dc.subject.stwOptimale Besteuerungen
dc.subject.stwBerufsverkehren
dc.subject.stwTheorieen
dc.titleEfficiency effects of tax deductions for work-related expenses-
dc.typeWorking Paperen
dc.identifier.ppn477408753en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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