I research the consequences of changes in the deductibility of commuting costs in Germany from 2001 to 2006. Official … figures provided by the Federal Statistical Office highlight the fact that German taxpayers claimed deductions for commuting … determine whether Germans do react to the commuting allowance, I exploit the variation in the amount per kilometer granted …

Germany like many other European countries subsidize commuting by granting the right to deduct commuting expenses from … urban sprawl characterized by suburbanization of residences and jobs, increasing commuting distances and spatial city growth …. -- Urban general equilibrium model ; commuting subsidies ; income tax deduction …

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 …

Germany like many other European countries subsidize commuting by granting the right to deduct commuting expenses from … on urban sprawl characterized by suburbanization of residences and jobs and increasing commuting distances. …

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 …