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Werbungskosten oder Subvention? Zur Rechtfertigung der Entfernungspauschale und Perspektiven ihrer Ausgestaltung

Author

Listed:
  • Homburg Stefan

    (Leibniz Universitat Hannover, Institut fur Offentliche Finanzen, Konigsworther Platz 1, D-30167 Hannover)

  • Karrenbrock Holger

    (Universitat Kassel, Fachgebiet Betriebswirtschaftslehre, insbesondere Betriebswirtschaftliche Steuerlehre, Monchebergstrasse 19, 34109 Kassel)

  • Eekhoff Johann

    (Universitat zu Koln, Wirtschaftspolitisches Seminar, WiSo-Hochhaus, Albertus-Magnus Platz, D-50923 Koln)

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 that, in the long run, the tax treatment of commuting expenses has nothing to do with production efficiency. Commuting rather represents a form of household production. The overall conclusion is that the more restrictive tax treatment seems economically justifiable.

Suggested Citation

  • Homburg Stefan & Karrenbrock Holger & Eekhoff Johann, 2008. "Werbungskosten oder Subvention? Zur Rechtfertigung der Entfernungspauschale und Perspektiven ihrer Ausgestaltung," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 57(1), pages 44-72, April.
    • Handle: RePEc:lus:zwipol:v:57:y:2008:i:1:p:44-72
    DOI: 10.1515/zfwp-2008-0104
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