Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/39695
Authors: 
Wrede, Matthias
Year of Publication: 
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

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