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Gegen die Neubelebung der Entfernungspauschale

Donges, Juergen B.; Eekhoff, Johann; Franz, Wolfgang; … - 2008

Noch in diesem Jahr wird sich das Bundesverfassungsgericht mit der Frage befassen, ob die Pendlerpauschale mit dem Grundgesetz vereinbar ist. Angerufen wurde das Verfassungsgericht im letzten Jahr von zwei Finanzgerichten der ersten Instanz, sowie Anfang dieses Jahres vom Bundesfinanzhof. Die...

Persistent link: https://www.econbiz.de/10010379031

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

Environmental and related social costs of the tax treatment of company cars and commuting expenses

Roy, Rana - 2014

This paper builds upon a recent OECD paper on the personal tax treatment of company cars and commuting expenses in OECD … mode in question. The further analysis of the interaction of the current tax treatment of company cars and commuting … and related social costs. And a favourable tax treatment of commuting expenses generally, and of employer-paid parking in …

Persistent link: https://www.econbiz.de/10010415488

Verteidigung des Nettoprinzips : Anm. zum Vorlagebeschluss des VI. BFH-Senats zur Pendlerpauschale (BFH-Beschluss vom 10.1.2008 - VI R 17/07, DB 2007 S 220

Tipke, Klaus - In: Der Betrieb 61 (2008) 6, pp. 263-265

Persistent link: https://www.econbiz.de/10003626236

Place-based programs and the geographic dispersion of employment

Freedman, Matthew - In: Regional science & urban economics 53 (2015), pp. 1-19

Persistent link: https://www.econbiz.de/10011479013

Zur steuerlichen Bedeutung der Entfernungspauschale

Gräb, Christopher; Vorgrimler, Daniel - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 85 (2005) 12, pp. 768-775

Persistent link: https://www.econbiz.de/10003229362

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

Efficiency effects of tax deductions for work-related expenses

Richter, Wolfram (contributor) - 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/10002521559

On subsidising auto-commuting

Calthrop, Edward - 2001

Evidence suggests that a considerable proportion of peak period trips are made for purposes other than commuting to or … model suggests that while, in the absence of congession tolls, commuting subsidies are welfare decreasing, an optimal …

Persistent link: https://www.econbiz.de/10001624211