Article in Journal

Tax benefits for household services

Matthias Wrede
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 Institut für Wirtschaftsforschung, München, 2006