The efficiency effects of the so-called commuting allowance are examined under various scenarios. It is shown that …

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 …

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 …