Baake, Pio; Borck, Rainald; Andreas L–ffler - In: International Tax and Public Finance 11 (2004) 3, pp. 299-312
We analyze optimal income taxes with deductions for work-related or consumptive goods. We consider two cases. In the first case (called a complex tax system) the tax authorities can exactly distinguish between consumptive and work-related expenditures. In the second case (called a simple tax...
