Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/39710 
Autor:innen: 
Erscheinungsjahr: 
1999
Schriftenreihe/Nr.: 
BERG Working Paper Series on Government and Growth No. 33
Verlag: 
Bamberg University, Bamberg Economic Research Group on Government and Growth (BERG), Bamberg
Zusammenfassung: 
This paper proposes the question whether or not traveling expenses to work should be deductible from the income tax base. In order to answer this question, a simple model of (im-) perfect household and worker mobility is employed. The focus of the analysis is on the efficient use of land and the efficient allocation of people and labor in a multi-region framework. The paper shows that deductibility is inefficient only if households are perfectly mobile and if households cannot choose their place of work. If the region of work is not exogenously fixed, traveling expenses to work should be deductible at more than one hundred percent, even if households choose simultaneously the place of work and the region of residence, and even if tax rates are not standardized within the federation.
Schlagwörter: 
income taxation
reliefs
household mobility
labor mobility
raveling expenses to work
optimum taxation
JEL: 
H21
H24
J61
ISBN: 
393105215X
Dokumentart: 
Working Paper

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