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Mobility and reliefs for traveling expenses to work

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  • Wrede, Matthias

Abstract

This paper proposes the question whether or not traveling expenses to work should be deductible from the income tax base. In order to answer this question, a simple model of (im-) perfect household and worker mobility is employed. The focus of the analysis is on the efficient use of land and the efficient allocation of people and labor in a multi-region framework. The paper shows that deductibility is inefficient only if households are perfectly mobile and if households cannot choose their place of work. If the region of work is not exogenously fixed, traveling expenses to work should be deductible at more than one hundred percent, even if households choose simultaneously the place of work and the region of residence, and even if tax rates are not standardized within the federation. --

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Bibliographic Info

Paper provided by Bamberg University, Bamberg Economic Research Group in its series BERG Working Paper Series with number 33.

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Date of creation: 1999
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Handle: RePEc:zbw:bamber:33

Contact details of provider:
Postal: D-96045 Bamberg
Phone: 0951/8632687
Fax: 0951/8632550
Web page: http://www.uni-bamberg.de/vwl/forschung/berg/
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Related research

Keywords: income taxation; reliefs; household mobility; labor mobility; raveling expenses to work; optimum taxation;

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References

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  1. De Palma, Andre & Papageorgiou, Yorgos Y., 1988. "Heterogeneity in states and urban structure," Regional Science and Urban Economics, Elsevier, vol. 18(1), pages 37-56, February.
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Cited by:
  1. Franke, Reiner & Westerhoff, Frank, 2011. "Why a simple herding model may generate the stylized facts of daily returns: Explanation and estimation," BERG Working Paper Series 83, Bamberg University, Bamberg Economic Research Group.
  2. Carsten Eckel, 2009. "International Trade and Retailing," CESifo Working Paper Series 2597, CESifo Group Munich.
  3. Kächelein, Holger, 2003. "Fiscal competition on the local level: May commuting be a source of fiscal crises?," BERG Working Paper Series 45, Bamberg University, Bamberg Economic Research Group.
  4. Kächelein, Holger, 2004. "Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?," BERG Working Paper Series 51, Bamberg University, Bamberg Economic Research Group.
  5. Hopp, Stefan, 2004. "J.-B. Say's 1803 Treatise and the Coordination of Economic Activity," BERG Working Paper Series 47, Bamberg University, Bamberg Economic Research Group.
  6. Kächelein, Holger & Imami, Drini & Lami, Endrit, 2008. "A new view into political business cycles: Household expenditures in Albania," BERG Working Paper Series 60, Bamberg University, Bamberg Economic Research Group.
  7. Imami, Drini & Lami, Endrit & Kächelein, Holger, 2011. "Political cycles in income from privatization: The case of Albania," BERG Working Paper Series 77, Bamberg University, Bamberg Economic Research Group.

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