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Tax benefits for household services

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  • Matthias Wrede

Abstract

The tax benefits recently announced by the German coalition government for household services, private expenses for household maintenance and modernisation and for childcare costs should, in the opinion of Matthias Srede, RWTH Aachen, not be applied to the work of skilled tradesmen in households, since here the greatest free-rider effects are likely to occur

Suggested Citation

  • Matthias Wrede, 2006. "Tax benefits for household services," 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
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    References listed on IDEAS

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    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.
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    More about this item

    JEL classification:

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

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