Advanced Search
MyIDEAS: Login to save this paper or follow this series

Berufsbedingte Mobilität - empirische Befunde für Deutschland

Contents:

Author Info

  • Claudia Wesselbaum-Neugebauer

    ()
    (Schumpeter School of Business and Economics, University of Wuppertal)

Registered author(s):

    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://elpub.bib.uni-wuppertal.de/servlets/DerivateServlet/Derivate-1524/sdp09009.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by Universitätsbibliothek Wuppertal, University Library in its series Schumpeter Discussion Papers with number sdp09009.

    as in new window
    Length: 29
    Date of creation: Oct 2009
    Date of revision:
    Handle: RePEc:bwu:schdps:sdp09009

    Contact details of provider:
    Web page: http://elpub.bib.uni-wuppertal.de

    Related research

    Keywords: mobility; commuting allowance; commuting cost; labor;

    Find related papers by JEL classification:

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Wrede, Matthias, 2001. "Should Commuting Expenses Be Tax Deductible? A Welfare Analysis," Journal of Urban Economics, Elsevier, vol. 49(1), pages 80-99, January.
    2. Homburg, Stefan, 2008. "Die Entfernungspauschale als steuertheoretische Herausforderung," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 45-53.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:bwu:schdps:sdp09009. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Frank Hoffmann).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.