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Steuerliche Förderung von haushaltsnahen Dienstleistungen

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  • Matthias Wrede

Abstract

Die im Koalitionsvertrag angekündigte steuerliche Förderung von haushaltnahen Dienstleistungen, privaten Aufwendungen für Erhaltungs- und Modernisierungsmaßnahmen im Haushalt und Kinderbetreuungskosten sollten nach Ansicht von Matthias Wrede, RWTH Aachen, nicht auf qualifizierte Handwerksarbeiten im Haushalt angewendet werden, da es dort wahrscheinlich zu großen Mitnahmeeffekten kommen würde.

Suggested Citation

  • Matthias Wrede, 2006. "Steuerliche Förderung von haushaltsnahen Dienstleistungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(02), pages 03-05, January.
    • Handle: RePEc:ces:ifosdt:v:59:y:2006:i:02:p:03-05
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    References listed on IDEAS

    as
    1. Kleven, Henrik Jacobsen, 2004. "Optimum taxation and the allocation of time," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 545-557, March.
    2. Wolfram Richter, 2006. "Efficiency effects of tax deductions for work-related expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 685-699, November.
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    More about this item

    Keywords

    Kinderbetreuung; Steuerbegünstigung; Dienstleistung; Familienpflege; Deutschland;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • L89 - Industrial Organization - - Industry Studies: Services - - - Other

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