أعرض تسجيلة المادة بشكل مبسط

dc.creator Richter, Wolfram F.
dc.date 2004
dc.date.accessioned 2013-10-16T07:00:49Z
dc.date.available 2013-10-16T07:00:49Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18676
dc.identifier ppn:477408753
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18676
dc.description In this paper it is shown that allowing the deduction of work-related expenses has a strictly positive effect on tax efficiency only if two conditions hold jointly: (i) The expenses should be interpretable as real cost and (ii) the expenses should be required for increasing taxable income. Otherwise deductions are inefficient, neutral or ambiguous. Thus it is argued that the cost of commuting to work should not be deductible as commuting does not increase taxable income. The efficiency enhancing effect of deducting other expenses like educational ones or expenses for housework and child care is challenged on the grounds that these expenses are largely pecuniary costs.
dc.language eng
dc.publisher
dc.relation CESifo working papers 1311
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H21
dc.subject H24
dc.subject ddc:330
dc.subject income tax deductions
dc.subject commuting
dc.subject housework
dc.subject child care
dc.subject educational expenses
dc.subject efficient taxation
dc.subject production efficiency
dc.subject Werbungskosten
dc.subject Steuerbegünstigung
dc.subject Steuerwirkung
dc.subject Optimale Besteuerung
dc.subject Berufsverkehr
dc.subject Theorie
dc.title Efficiency effects of tax deductions for work-related expenses
dc.type doc-type:workingPaper


الملفات في هذه المادة

الملفات الحجم الصيغة عرض

لا توجد أي ملفات مرتبطة بهذه المادة.

هذه المادة تبدو في المجموعات التالية:

أعرض تسجيلة المادة بشكل مبسط