Using data from the longitudinal Labor Market Monitor for the New German States we provide a portrait of East-West commuters in the first year after unification and evaluate various hypotheses to explain the phenomenon. Commuters may be driven by the search for higher wages in the west or by...

In November 1991, the Commission of the European Communities commissioned the Institut für Weltwirtschaft to carry out a report on ‘Taxation in Border Regions’. This study is a revised version of the report, which was submitted in 1993. The purpose of this study is to analyse the present...

The paper proposes an econometric approach for quantifying jointly the geographical scope of commuting as well as the various forms of agglomeration economies originating from metropolitan centers. Adopting an urban economics perspective, and using land prices to measure their aggregate effects,...

A new paradigm for transport economists has been established: revenues of a welfare-maximising road tax should be employed to reduce the level of a distortionary income tax. An essential modelling assumption to reach this conclusion is that the number of workdays is optimally chosen, whereas...

Die steuerliche Abzugsfähigkeit der Fahrtenkosten zwischen Wohnung und Arbeitsstätte ist ein häufig und sehr konträr diskutierter Bereich in der Finanzwissenschaft, der Betriebswirtschaftlichen Steuerlehre und den Juristen. Die vorliegenden empirischen Befunde verdeutlichen, dass der...