Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses
نویسندگان
چکیده
منابع مشابه
Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses
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 system) this distinction is not exact. Assuming additively separable utility functions, we show that wor...
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2004
ISSN: 0927-5940
DOI: 10.1023/b:itax.0000021973.38388.da