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Autor:innen: 
Erscheinungsjahr: 
1999
Schriftenreihe/Nr.: 
BERG Working Paper Series on Government and Growth No. 30
Verlag: 
Bamberg University, Bamberg Economic Research Group on Government and Growth (BERG), Bamberg
Zusammenfassung: 
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.
Schlagwörter: 
income taxation
reliefs
traveling expenses to work
optimum taxation
JEL: 
H21
H24
ISBN: 
3931052117
Dokumentart: 
Working Paper

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