Ist die Abschaffung der Entfernungspauschale ökonomisch sinnvoll?
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References listed on IDEAS
- Wrede, Matthias, 2001. "Should Commuting Expenses Be Tax Deductible? A Welfare Analysis," Journal of Urban Economics, Elsevier, vol. 49(1), pages 80-99, January.
- Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-278, June.
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- Heuermann, Daniel F. & Assmann, Franziska & vom Berge, Philipp & Freund, Florian, 2017.
"The distributional effect of commuting subsidies - Evidence from geo-referenced data and a large-scale policy reform,"
Regional Science and Urban Economics,
Elsevier, vol. 67(C), pages 11-24.
- Freund, Florian & Hawranek, Franziska & vom Berge, Philipp & Heuermann, Daniel F., 2015. "The Distributional Effect of Commuting Subsidies - Evidence from Geo-Referenced Data and Large-Scale Policy Reform," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 114560, Verein für Socialpolitik / German Economic Association.
- Hirte, Georg & Tscharaktschiew, Stefan, 2013. "Income tax deduction of commuting expenses in an urban CGE study: The case of German cities," Transport Policy, Elsevier, vol. 28(C), pages 11-27.
- Hirte, Georg & Tscharaktschiew, Stefan, 2011.
"Income tax deduction of commuting expenses and tax funding in an urban CGE study: the case of German cities,"
Dresden Discussion Paper Series in Economics
02/11, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
- Georg Hirte & Stefan Tscharaktschiew, 2011. "Income tax deduction of commuting expenses and tax funding in an urban CGE study: the case of German cities," ERSA conference papers ersa11p274, European Regional Science Association.
More about this item
KeywordsSteuerbegünstigung; Wegekosten; Pendler; Öffentlicher Personennahverkehr; Einkommensteuer; Kosten;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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