Should Commuting Expenses Be Tax Deductible? A Welfare Analysis.

Beitrag in einer Fachzeitschrift


Details zur Publikation

Autor(en): Wrede M
Zeitschrift: Journal of Urban Economics
Verlag: Elsevier
Jahr der Veröffentlichung: 2001
Band: 49
Seitenbereich: 80-99
ISSN: 0094-1190
Sprache: Englisch


Abstract


This paper asks whether or not commuting expenses should be tax deductible. In

order to answer this question, a simple multiregion model of Žim-.perfect household and

worker mobility is employed. The paper shows that deductibility is clearly inefficient

only if households are perfectly mobile and if households cannot choose their place of

work. If the region of work is not exogenously fixed, commuting expenses should be

deductible at more than 100%, even if households choose simultaneously the place of

work and the region of residence, and even if tax rates are not standardized within the

federation.



FAU-Autoren / FAU-Herausgeber

Wrede, Matthias Prof. Dr.
Lehrstuhl für Volkswirtschaftslehre, insbesondere Sozialpolitik


Zitierweisen

APA:
Wrede, M. (2001). Should Commuting Expenses Be Tax Deductible? A Welfare Analysis. Journal of Urban Economics, 49, 80-99. https://dx.doi.org/10.1006/juec.2000.2185

MLA:
Wrede, Matthias. "Should Commuting Expenses Be Tax Deductible? A Welfare Analysis." Journal of Urban Economics 49 (2001): 80-99.

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Zuletzt aktualisiert 2018-11-08 um 02:28