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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Richter, Wolfram F. | en |
dc.date.accessioned | 2009-01-28T15:52:06Z | - |
dc.date.available | 2009-01-28T15:52:06Z | - |
dc.date.issued | 2004 | - |
dc.identifier.uri | http://hdl.handle.net/10419/18676 | - |
dc.description.abstract | In 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.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1311 | en |
dc.subject.jel | H21 | en |
dc.subject.jel | H24 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | income tax deductions | en |
dc.subject.keyword | commuting | en |
dc.subject.keyword | housework | en |
dc.subject.keyword | child care | en |
dc.subject.keyword | educational expenses | en |
dc.subject.keyword | efficient taxation | en |
dc.subject.keyword | production efficiency | en |
dc.subject.stw | Werbungskosten | en |
dc.subject.stw | Steuerbegünstigung | en |
dc.subject.stw | Steuerwirkung | en |
dc.subject.stw | Optimale Besteuerung | en |
dc.subject.stw | Berufsverkehr | en |
dc.subject.stw | Theorie | en |
dc.title | Efficiency effects of tax deductions for work-related expenses | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 477408753 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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