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Complexity and Progressivity in Income Tax Design : Deductions for Work-Related Expenses

Löffler, Andreas; Borck, Rainald; Baake, Pio - 2004

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...

Persistent link: https://www.econbiz.de/10010260683

Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses

Baake, Pio; Borck, Rainald; Löffler, Andreas - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2004

Persistent link: https://www.econbiz.de/10005068745

Complexity and progressivity in income tax design : deductions for work-related expenses

Baake, Pio; Borck, Rainald; Löffler, Andreas - In: International tax and public finance 11 (2004) 3, pp. 299-312

Persistent link: https://www.econbiz.de/10002039739

Complexity and progressivity in income tax design : deductions for work-related expenses

Baake, Pio (contributor); Borck, Rainald (contributor); … - 2004 - [Elektronische Ressource], rev

Persistent link: https://www.econbiz.de/10001972667

Complexity and progressivity in income tax design : deductions for work-related expenses

Baake, Pio; Borck, Rainald; Löffler, Andreas - In: International tax and public finance 11 (2004) 3, pp. 299-312

Persistent link: https://www.econbiz.de/10006080578