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| Author: | Wrede, M. |
| Title: | Should commuting expenses be tax deductible? A welfare analysis |
| Journal: | Journal of Urban Economics
2001 : JAN, VOL. 49:1, p. 80-99 |
| Index terms: | Household economics Incomes Taxation Transport Work Labour Models |
| Language: | eng |
| Abstract: | To answer the question of the title, the paper employs a simple multiregion model. It is shown among others that deductibility is clearly inefficient only if households are perfectly mobile and are not able to choose their place to work. |
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