Should commuting expenses be tax deductible? a welfare analysis

Journal of Urban Economics

Volumn 49, Issue 1, 2001, Pages 80-99

  Wrede, Matthias ^a,b  

^a UNIVERSITY OF BAMBERG   (Germany)

^b RWTH AACHEN UNIVERSITY   (Germany)

Author keywords

Commuting expenses; Household mobility; Income tax; Labor mobility; Optimum taxation; Relief

Indexed keywords

EID: 0035190818     PISSN: 00941190     EISSN: None     Source Type: Journal    
DOI: 10.1006/juec.2000.2185     Document Type: Article

References (9)

1. Income tax deductions for work related expenses: The rationale examined
2. Heterogeneous tastes and residential location
3. Personal deductions
4. Attachment to home and efficient purchases of population in a fiscal externality economy
5. Taxation in OECD Countries
6. Interregional spillovers in the presence of perfect and imperfect household mobility
7. Local public goods, heterogeneous population, voluntary transfers, and constrained efficient allocations
8. Tax deductibility of commuting expenses and leisure: On the tax treatment of time-saving expenditure