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The Distributional Effects of Commuting Subsidies – Evidence from Geo-Referenced Data and a Large-Scale Policy Reform

Heuermann, Daniel F., Assmann, Franziska, vom Berge, Philipp and Freund, Florian (2017) The Distributional Effects of Commuting Subsidies – Evidence from Geo-Referenced Data and a Large-Scale Policy Reform. Regional Science and Urban Economics 67, pp. 11-24.

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Abstract

We use the unexpected partial repeal of a tax break for commuters in Germany to examine the distribution of benefits from commuting subsidies between workers and firms. Drawing on a large set of geo-referenced employer-employee data, we use exact route distances between place of work and place of residence to calculate individual net wage benefits from commuting subsidies. In line with urban ...

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Item type:Article
Date:2017
Institutions:Business, Economics and Information Systems > Institut für Volkswirtschaftslehre und Ökonometrie > Lehrstuhl für Empirische Makroökonomie und Regionalökonomie (Prof. Dr. Joachim Möller)
Business, Economics and Information Systems > Institut für Immobilienenwirtschaft / IRE|BS > Lehrstuhl für Empirische Makroökonomie und Regionalökonomie (Prof. Dr. Joachim Möller)
Identification Number:
ValueType
10.1016/j.regsciurbeco.2017.08.001DOI
Keywords:EFFICIENCY WAGES; KINK POINTS; UNEMPLOYMENT; TAX; INEQUALITY; EMPLOYMENT; INCOME; GERMANY; IMPACT; Public policy; Commuting; Taxation; Wages
Dewey Decimal Classification:300 Social sciences > 330 Economics
300 Social sciences > 330 Economics
Status:Published
Refereed:Yes, this version has been refereed
Created at the University of Regensburg:Yes
Item ID:38317
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