work when a distorting wage tax is levied. While the decision on traveling expenses would not be distorted if traveling …

This paper proposes the question whether or not traveling expenses to work should be deductible from the income tax …, and even if tax rates are not standardized within the federation. …

is necessary if they choose public transportation. Furthermore a tax-deductible flat-rate per kilometer is required if …

. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost …The German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax … data of the manufacturing sector in 2006. The results show that the goals of the corporate tax reform are missed. The total …