The distributional effect of commuting subsidies - Evidence from geo-referenced data and a large-scale policy reform

Abstract

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Ethnicity and Tax Filing Behavior

“…This mechanism is thought to especially affect ethnic minorities (see, e.g., Gabriel and Rosenthal 1996, Boustan and Margo 2009, Zenou 2013. The heterogeneity in the take-up of commuting deductions between different ethnic groups that we document also adds a new angle to studies of the distributional effects of commuter subsidies (see Heuermann et al 2017 for a recent contribution).…”

The Tax Treatment of Commuting Expenses and Job-Related Mobility

“…The resulting longer commutes lead to the excessive use of transportation systems and, subsequently, negative externalities such as congestion (Wheaton, 1998;Brueckner, 2000), the fragmentation of natural habitats, and soil sealing (European Environment Agency, 2006). Similar to Zenou (2000), Heuermann et al (2017) further emphasize that subsidizing commuting through a tax system with progressive income taxes favors high-income and urban individuals, thereby fostering financial inequality. Additionally, by enabling households to be less locally bound, Bayer and McMillan (2012) show that reducing commuting costs can lead to increased racial, educational, and income segregation.…”

Persistence of commuting habits: context effects in Germany

“…For the Netherlands, van Ommeren et al ( 2000 ) and van Ommeren ( 2005 ) find a marginal willingness to pay for an additional kilometer of commuting of 0.15 euros per day or 17 euros for one additional hour of commuting (van Ommeren and Fosgerau 2009 ). With regard to compensation by the employer, Heuermann et al ( 2016 ) find that employers compensate only few employees directly for additional commuting costs. Hence, the decision to commute is mainly an individual one, which can be strongly influenced by prior experiences.…”