The deductibility of commuting costs in Germany is discussed permanently. The paper ad-dresses the question, whether … the taxpayers do react to the commuting allowances (Entfer-nungspauschale). It is shown that individual mobility depends … on the responsibilities for com-panion, children and relatives. The commuting allowances are unsuitable to realize aims …

Decreasing number of students in Germany lead to the closures of schools due to lack of utilization. Hence, competition … changing choice sets over time. Results yield commuting distance as the most important factor, but school characteristics like …