Are Tax Expenditures of Individuals Only a Tool of Tax Optimisation?
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DOI: 10.1007/s11294-018-9696-6
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More about this item
Keywords
Tax policy; Tax deductions; Individuals; Mortgage interest; Life insurance; Retirement contributions;All these keywords.
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- D14 - Microeconomics - - Household Behavior - - - Household Saving; Personal Finance
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
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