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Eine mikroökonomische Analyse der Effizienzwirkungen der Pendlerpauschale


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  • König, Rolf
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    Es werden die Effizienzwirkungen der sogenannten Pendlerpauschale unter verschiedenen Szenarien untersucht. Es wird gezeigt, dass in Abhängigkeit vom Ausmaß, in dem Steuern einbezogen werden, unterschiedliche Entscheidungswirkungen, hier bezogen auf die Entscheidung über den Wohnort, resultieren. -- The efficiency effects of the so-called commuting allowance are examined under various scenarios. It is shown that subject to the degree to which taxes are included different decision effects result here on the decision on the place of residence.

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    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 72.

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    Date of creation: 2009
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    Handle: RePEc:zbw:arqudp:72

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