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Tax treatment of commuter cost
Christiansen, Vidar; Nygård, Odd E. - 2024
The paper discusses the tax treatment of commuting where wages and housing cost vary across locations. An income tax … distorts the locational choices of agents, who dislike commuting and have preferences for place of residence Wages, housing … cost and commuting cost determine how subsidising or taxing commuting affects behaviour and social efficiency. A subsidy …
Persistent link: https://www.econbiz.de/10014521192
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International taxation in a nutshell
Doernberg, Richard L. - 1993 - 2. ed.
Persistent link: https://www.econbiz.de/10000873198
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Taxation in the Soviet Union
Newcity, Michael A. - 1986
Persistent link: https://www.econbiz.de/10000701726
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Behavioral responses to local tax rates : quasi-experimental evidence from a foreigners' tax scheme in Switzerland
Schmidheiny, Kurt; Slotwinski, Michaela - 2015
We study behavioral responses to local income taxes exploiting a special tax regime which applies to foreign employees residing in Switzerland. The used institutional setting generates two thresholds through which locally heterogeneous taxation is assigned: An income threshold at 120,000 Swiss...
Persistent link: https://www.econbiz.de/10011343075
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Migration and wage effecxts of taxing top earners : evidence from the foreigners' tax scheme in Denmark
Kleven, Henrik Jacobsen; Landais, Camille; Saez, Emmanuel; … - 2013
Persistent link: https://www.econbiz.de/10009745623
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Migration and wage effects of taxing top earners : evidence from the foreigners' tax scheme in Denmark
Kleven, Henrik Jacobsen; Landais, Camille; Saez, Emmanuel; … - 2013
Persistent link: https://www.econbiz.de/10009732979