Berufsbedingte Mobilität - empirische Befunde für Deutschland
AbstractThe 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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Bibliographic InfoPaper provided by Universitätsbibliothek Wuppertal, University Library in its series Schumpeter Discussion Papers with number sdp09009.
Date of creation: Oct 2009
Date of revision:
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Web page: http://elpub.bib.uni-wuppertal.de
mobility; commuting allowance; commuting cost; labor;
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
This paper has been announced in the following NEP Reports:
- NEP-ALL-2009-10-17 (All new papers)
- NEP-GEO-2009-10-17 (Economic Geography)
- NEP-URE-2009-10-17 (Urban & Real Estate Economics)
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.:
- Wrede, Matthias, 2001. "Should Commuting Expenses Be Tax Deductible? A Welfare Analysis," Journal of Urban Economics, Elsevier, vol. 49(1), pages 80-99, January.
- Homburg, Stefan, 2008. "Die Entfernungspauschale als steuertheoretische Herausforderung," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 45-53.
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