Claudia Wesselbaum-Neugebauer () (Schumpeter School of Business and Economics, University of Wuppertal)
Abstract
The deductibility of commuting costs in Germany is discussed permanently. The paper adresses the question, whether the taxpayers do react to the commuting allowances (Entfernungspauschale). It is shown that individual mobility depends on the responsibilities for companion, children and relatives. The commuting allowances are unsuitable to realize aims of urban, traffic and regional planning. Hence a return back to the system of full deductibility of work-related expenses is necessary if they choose public transportation. Furthermore a tax-deductible flat-rate per kilometer is required if they go by car.
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Publisher Info
Paper provided by Universitätsbibliothek Wuppertal, University Library in its series Schumpeter Discussion Papers with number
sdp09009.
Find related papers by JEL classification: D1 - Microeconomics - - Household Behavior H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
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