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Zur steuerlichen Bedeutung der Entfernungspauschale

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  • Gräb, Christopher
  • Vorgrimler, Daniel

Abstract

Der Koalitionsvertrag der neuen Bundesregierung sieht vor, eine Pendlerpauschale nur noch ab einer Entfernung von 20 km zu gewähren. Welche Bedeutung hatte die Entfernungspauschale bisher für die Steuerzahlungen von Arbeitnehmern? Welche Einkommensgruppen werden von der geplanten Kürzung besonders betroffen?

Suggested Citation

  • Gräb, Christopher & Vorgrimler, Daniel, 2005. "Zur steuerlichen Bedeutung der Entfernungspauschale," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(12), pages 768-775.
    • Handle: RePEc:zbw:wirtdi:42409
    DOI: 10.1007/s10273-005-0458-8
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    Cited by:

    1. Boehm, Michael J., 2013. "Concentration versus re-matching? Evidence about the locational effects of commuting costs," LSE Research Online Documents on Economics 51542, London School of Economics and Political Science, LSE Library.
    2. Michael J. Boehm, 2013. "Concentration Versus Re-Matching? Evidence About the Locational Effects of Commuting Costs," CEP Discussion Papers dp1207, Centre for Economic Performance, LSE.

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