IDEAS home Printed from https://ideas.repec.org/a/ces/ifosdt/v59y2006i02p03-05.html
   My bibliography  Save this article

Steuerliche Förderung von haushaltsnahen Dienstleistungen

Author

Listed:
  • Matthias Wrede

Abstract

Die im Koalitionsvertrag angekündigte steuerliche Förderung von haushaltnahen Dienstleistungen, privaten Aufwendungen für Erhaltungs- und Modernisierungsmaßnahmen im Haushalt und Kinderbetreuungskosten sollten nach Ansicht von Matthias Wrede, RWTH Aachen, nicht auf qualifizierte Handwerksarbeiten im Haushalt angewendet werden, da es dort wahrscheinlich zu großen Mitnahmeeffekten kommen würde.

Suggested Citation

  • Matthias Wrede, 2006. "Steuerliche Förderung von haushaltsnahen Dienstleistungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(02), pages 03-05, January.
  • Handle: RePEc:ces:ifosdt:v:59:y:2006:i:02:p:03-05
    as

    Download full text from publisher

    File URL: http://www.cesifo-group.de/DocDL/ifosd_2006_2_1.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Wolfram Richter, 2006. "Efficiency effects of tax deductions for work-related expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 685-699, November.
    2. Kleven, Henrik Jacobsen, 2004. "Optimum taxation and the allocation of time," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 545-557, March.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Kinderbetreuung; Steuerbegünstigung; Dienstleistung; Familienpflege; Deutschland;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • L89 - Industrial Organization - - Industry Studies: Services - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ifosdt:v:59:y:2006:i:02:p:03-05. 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: (Klaus Wohlrabe). General contact details of provider: http://edirc.repec.org/data/ifooode.html .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.