| Tekijä: | Wrede, M. |
| Otsikko: | Should commuting expenses be tax deductible? A welfare analysis |
| Lehti: | Journal of Urban Economics
2001 : JAN, VOL. 49:1, p. 80-99 |
| Asiasana: | Household economics Incomes Taxation Transport Work Labour Models |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA