How Do Germans React to the Commuting Allowance?

I research the consequences of changes in the deductibility of commuting costs in Ger-many from 2001 to 2006. Offcial gures provided by the Federal Statistical Office highlightthe fact that German taxpayers claimed deductions for commuting allowances to the tuneof 23-29 billion e over the years 2001-2004. Granting or not granting these deductionsthus has wide ranging scal implications, a point made more poignant by the fact thatAnglo-Saxon countries have never allowed them. [...]