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 … cost and commuting cost determine how subsidising or taxing commuting affects behaviour and social efficiency. A 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 … with major reforms of the commuting subsidy formula in Germany, generate worker-specific variation in commuting subsidy …

Commuting is a fundamental aspect of employees' daily routines and continues to evolve with technological advancements …. Yet the effects of commuting on subjective well-being remain insufficiently investigated in the context of expanding … digital connectivity. This paper examines the causal effects of changes in commuting distance on subjective well-being in an …

subsidies. This study examines the tax-deductibility of job-related commuting expenses, which has faced criticism for promoting … commuting expenses results in longer commutes but does so with minimal economic impact. Increasing the deduction rate by e0 …, abolishing the tax deductibility significantly reduces average commuting distances by nearly 9 percent. These findings highlight …

commuting policy that liberalized cross-border labor markets between Switzerland and the EU. The reform was implemented at a …. Identification rests on exogenous regional variation in treatment intensities based on commuting times. The results show that …