Optimal Income Tax Deductions for Mixed Business and Personal Expenditures
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- Jacob Goldin & Sebastian Koehne & Nicholas Lawson, 2024. "Optimal Income Tax Deductions for Mixed Business and Personal Expenditures," CESifo Working Paper Series 11561, CESifo.
References listed on IDEAS
- Pio Baake & Rainald Borck & Andreas L–ffler, 2004.
"Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(3), pages 299-312, May.
- Pio Baake & Rainald Borck & Andreas Löffler, 2004. "Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses," Discussion Papers of DIW Berlin 409, DIW Berlin, German Institute for Economic Research.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2019. "Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 806-834, August.
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More about this item
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2025-01-20 (Public Economics)
- NEP-PUB-2025-01-20 (Public Finance)
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