Baumgart, Eike; Blaufus, Kay; Hechtner, Frank - 2023
subsidies. This study examines the tax-deductibility of job-related commuting expenses, which has faced criticism for promoting … longer commutes and congestion. Through a controlled, randomized survey experiment, we confirm that the tax-deductibility of ….10 leads to an average acceptance of 377-meter-longer commutes. Surprisingly, subjects are inattentive to changes in the tax …