Article in Journal
Tax benefits for household services
Matthias Wrede
ifo Institut für Wirtschaftsforschung, München, 2006
ifo Schnelldienst, 2006, 59, Nr. 02, 03-05
ifo Institut für Wirtschaftsforschung, München, 2006
ifo Schnelldienst, 2006, 59, Nr. 02, 03-05
The tax benefits recently announced by the German coalition government for household services, private expenses for household maintenance and modernisation and for childcare costs should, in the opinion of Matthias Srede, RWTH Aachen, not be applied to the work of skilled tradesmen in households, since here the greatest free-rider effects are likely to occur
JEL Classification: H200,L890
Included in
Journal (Complete Issue)
ifo Schnelldienst 02/2006
ifo Institut für Wirtschaftsforschung, München, 2006