with major reforms of the commuting subsidy formula in Germany, generate worker-specific variation in commuting 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 …

cost and commuting cost determine how subsidising or taxing commuting affects behaviour and social efficiency. A subsidy …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 …