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Efficiency effects of tax deductions for work-related expenses

Richter, Wolfram F. - In: International tax and public finance 13 (2006) 6, pp. 685-699

Persistent link: https://www.econbiz.de/10003391838

Die Entfernungspauschale als steuertheoretische Herausforderung

Homburg, Stefan - In: Zeitschrift für Wirtschaftspolitik 57 (2008) 1, pp. 45-53

Persistent link: https://www.econbiz.de/10003709818

Income tax deduction of commuting expenses and tax funding in an urban CGE study: the case of German cities

Hirte, Georg; Tscharaktschiew, Stefan - 2011

Germany like many other European countries subsidize commuting by granting the right to deduct commuting expenses from … urban sprawl characterized by suburbanization of residences and jobs, increasing commuting distances and spatial city growth …. -- Urban general equilibrium model ; commuting subsidies ; income tax deduction …

Persistent link: https://www.econbiz.de/10009228938

On subsidising auto-commuting

Calthrop, Edward - 2001

Evidence suggests that a considerable proportion of peak period trips aremade for purposes other than commuting to or … suggests that while, in theabsence of congestion tolls, commuting subsidies are welfare decreasing, anoptimal pricing scheme …

Persistent link: https://www.econbiz.de/10011400348

Income tax deduction of commuting expenses and tax funding in an urban CGE study : the case of German cities

Hirte, Georg; Tscharaktschiew, Stefan - 2011

Germany like many other European countries subsidize commuting by granting the right to deduct commuting expenses from … on urban sprawl characterized by suburbanization of residences and jobs and increasing commuting distances. …

Persistent link: https://www.econbiz.de/10011549412

Tax deductibility of commuting expenses and residential land use with more than one center

Wrede, Matthias - 2003

This paper analyzes the treatment of commuting expenses by the income tax code from a normative and a positive point of … view within a continuous space framework with endogenous residence choices and perfect labor mobility. As commuting …

Persistent link: https://www.econbiz.de/10011508010

Taking the high road? : compliance with commuter tax allowances and the role of evasion spillovers

Paetzold, Jörg; Winner, Hannes - 2016

This paper provides evidence of evasion in the context of a widely used commuter tax allowance, and explores evasion spillovers as a determinant of the individual compliance decision. For this purpose, we exploit discontinuities in the commuter allowance scheme and employ a research design...

Persistent link: https://www.econbiz.de/10011517655

A note on reliefs for traveling expenses to work

Wrede, Matthias - 1999

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...

Persistent link: https://www.econbiz.de/10010499020

Mobility and reliefs for traveling expenses to work

Wrede, Matthias - 1999

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...

Persistent link: https://www.econbiz.de/10010499920

Efficiency effects of tax deductions for work-related expenses

Richter, Wolfram F. - 2004

argued that the cost of commuting to work should not be deductible as commuting does not increase taxable income. The …

Persistent link: https://www.econbiz.de/10002401570

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