A note on reliefs for traveling expenses to work
Assuming that higher traveling expenses reduce traveling time, this paper considers reliefs for traveling expenses to work when a distorting wage tax is levied. While the decision on traveling expenses would not be distorted if traveling costs were completely deductible, taxation would still not be neutral with respect to the leisure-consumption choice. Moreover, the paper shows that second-best optimum taxation requires less than complete deductibility of traveling expenses to work.
|Date of creation:||1999|
|Date of revision:|
|Contact details of provider:|| Postal: D-96045 Bamberg|
Web page: http://www.uni-bamberg.de/vwl/forschung/berg/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:zbw:bamber:30. 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: (ZBW - German National Library of Economics)
If references are entirely missing, you can add them using this form.