We use a spatial general equilibrium model with potential commuting of workers between their place of work and their …

We examine the effects of differences in income tax rates on commuting times within multi-state MSAs. Our theoretical … holding fixed other characteristics. We identify large effects on commuting times for affluent households and homeowners in …

The paper discusses the tax treatment of commuting where wages and housing cost vary across locations. An income tax … distorts the locational choices of agents, who dislike commuting and have preferences for place of residence Wages, housing … cost and commuting cost determine how subsidising or taxing commuting affects behaviour and social efficiency. A subsidy …

An unappreciated potential benefit of commuting subsidies is that they can expand the choice set of feasible job … opportunities in a way that facilitates a better job match quality. Variations in wages and initial commuting distances, combined … with major reforms of the commuting subsidy formula in Germany, generate worker-specific variation in commuting subsidy …

This paper analyzes the treatment of commuting expenses by the income tax code from a normative and a positive point of … view within a continuous space framework with endogenous residence choices and perfect labor mobility. As commuting …

Evidence suggests that a considerable proportion of peak period trips aremade for purposes other than commuting to or … suggests that while, in theabsence of congestion tolls, commuting subsidies are welfare decreasing, anoptimal pricing scheme …

argued that the cost of commuting to work should not be deductible as commuting does not increase taxable income. The …

We study the political economy of commuting subsidies in a model of a mono-centric city with two income classes … suburbs. Commuting subsidies increase the net income of those with long commutes or high transport costs. They also affect … and the incidence of landownership affects the support for commuting subsidies. …