Homburg, Stefan; Karrenbrock, Holger; Eekhoff, Johann - In: Zeitschrift für Wirtschaftspolitik 57 (2008) 1, pp. 44-72
Abstract Stefan Homburg points out that in Germany commuting expenses have been deductible from the income tax base for a long time. Germany’s grand coalition has now restricted this deduction. The article analyses whether or not this was justified from an economic point of view. It is shown...