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dc.contributor.authorLöffler, Andreasen
dc.contributor.authorBorck, Rainalden
dc.contributor.authorBaake, Pioen
dc.date.accessioned2009-01-28T15:39:24Z-
dc.date.available2009-01-28T15:39:24Z-
dc.date.issued2004-
dc.identifier.urihttp://hdl.handle.net/10419/18105-
dc.description.abstractWe analyze optimal income taxes with deductions for work-related or consumptive goods. We consider two cases. In the first case (called a complex tax system) the tax authorities can exactly distinguish between consumptive and work-related expenditures. In the second case (called a simple tax system) this distinction is not exact. Assuming additively separable utility functions, we show that work-related expenditures should be fully deductible in the first case while deduction rates should be less than 100 percent in the second case. Under further simplifying assumptions, we also show that the simple system can be characterized by higher tax burdens on low income earners and less redistribution.en
dc.language.isoengen
dc.publisher|aDeutsches Institut für Wirtschaftsforschung (DIW) |cBerlinen
dc.relation.ispartofseries|aDIW Discussion Papers |x409en
dc.subject.jelH21en
dc.subject.ddc330en
dc.subject.keywordoptimal taxationen
dc.subject.keywordtax deductionsen
dc.subject.keywordwork-related expendituresen
dc.subject.stwEinkommensteueren
dc.subject.stwOptimale Besteuerungen
dc.subject.stwWerbungskostenen
dc.subject.stwSteuerbegünstigungen
dc.subject.stwSteuerprogressionen
dc.subject.stwTheorieen
dc.titleComplexity and Progressivity in Income Tax Design : Deductions for Work-Related Expenses-
dc.typeWorking Paperen
dc.identifier.ppn383007305en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:diw:diwwpp:dp409en

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