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Transport Reviews Volume 26, 2006 - Issue 2
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Original Articles

Tax Treatment of Employer Commuting Support: An International Review

Stephen Potter Centre for Technology Strategy, The Open University, Milton Keynes, UK
,
Marcus Enoch Department of Civil and Building Engineering, Loughborough University, Loughborough, UKCorrespondence[email protected]
,
Tom Rye Transport Research Institute, School of the Built Environment, Napier University, Edinburgh, UK
,
Colin Black JMP Consultants, London, UK
&
Barry Ubbels Department of Spatial Economics, Faculty of Economics and Business Administration, Free University Amsterdam, Amsterdam, the Netherlands
Pages 221-237 | Received 28 Nov 2004, Accepted 26 May 2005, Published online: 23 Feb 2007

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Peng Chen. (2023) Multimodality incentivized by employer-based travel demand management. Transportation Letters 0:0, pages 1-11.
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Thomas Vanoutrive. (2014) Workplace travel plans: can they be evaluated effectively by experts?. Transportation Planning and Technology 37:8, pages 757-774.
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Susan Grant-Muller & Meng Xu. (2014) The Role of Tradable Credit Schemes in Road Traffic Congestion Management. Transport Reviews 34:2, pages 128-149.
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Konstantinos Kepaptsoglou, Vincent Meerschaert, Karin Neergaard, Stratos Papadimitriou, Tom Rye, Roman Schremser & Ilse Vleugels. (2012) Quality Management in Mobility Management: A Scheme for Supporting Sustainable Transportation in Cities. International Journal of Sustainable Transportation 6:4, pages 238-256.
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Thomas Vanoutrive, Laurent Van Malderen, Bart Jourquin, Isabelle Thomas, Ann Verhetsel & Frank Witlox. (2012) Rail Commuting to Workplaces in Belgium: A Multilevel Approach. International Journal of Sustainable Transportation 6:2, pages 67-87.
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Sergej Gričar, Nemanja Lojanica, Saša Obradović & Štefan Bojnec. (2023) Unlocking Sustainable Commuting: Exploring the Nexus of Macroeconomic Factors, Environmental Impact, and Daily Travel Patterns. Energies 16:20, pages 7087.
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Liesbeth De Wilde, Lara Stas, Perseverence Savieri, Lieselot Vanhaverbeke, Imre Keserü & Cathy Macharis. (2023) Can we persuade company car drivers to opt out?. Frontiers in Sustainability 4.
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Thomas Pettersson, Johan Jansson & Urban Lindgren. (2022) A barrier to sustainable transports? Path dependence and the Swedish tax deduction for commuting. The Journal of Transport History 44:1, pages 79-98.
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Toshiyuki Yamada, Ryosuke Abe & Katsumi Tanabe. (2022) Employer Perceptions of Introducing Dynamic Pricing for Urban Rail: Evidence from Tokyo during Work Style Changes. Transportation Research Record: Journal of the Transportation Research Board 2677:3, pages 319-332.
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Liesbeth De Wilde, Imre Keserü, Cathy Macharis & Lieselot Vanhaverbeke. (2023) Finding alternatives for the traditional diesel-powered company car: A conjoint analysis approach. Frontiers in Sustainability 4.
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Victor Barros, Carlos Oliveira Cruz, Tomás Júdice & Joaquim Miranda Sarmento. (2021) Is taxation being effectively used to promote public transport in Europe?. Transport Policy 114, pages 215-224.
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Moritz Kersting, Eike Matthies, Jörg Lahner & Jan Schlüter. (2020) A socioeconomic analysis of commuting professionals. Transportation 48:5, pages 2127-2158.
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Silvio Nocera & Maria Attard. (2021) Active travel and mobility management. Research in Transportation Business & Management 40, pages 100663.
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Zhi-Chun Li & Ya-Juan Chen. 2021. International Encyclopedia of Transportation. International Encyclopedia of Transportation 315 320 .
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Spencer Bastani, Thomas Giebe & Chizheng Miao. (2020) Ethnicity and tax filing behavior. Journal of Urban Economics 116, pages 103215.
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Caroline Bartle & Kiron Chatterjee. (2019) Employer perceptions of the business benefits of sustainable transport: A case study of peri-urban employment areas in South West England. Transportation Research Part A: Policy and Practice 126, pages 297-313.
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Thomas Vanoutrive. (2019) Commuting, spatial mismatch, and Transport Demand Management: The case of gateways. Case Studies on Transport Policy 7:2, pages 489-496.
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Jörg Paetzold. (2019) Do commuting subsidies increase commuting distances? Evidence from a Regression Kink Design. Regional Science and Urban Economics 75, pages 136-147.
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Vincent Boitier. (2018) The role of labor market structure in urban sprawl. Regional Science and Urban Economics 73, pages 83-98.
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Ugo Lachapelle. (2018) Employer subsidized public transit pass: Assessing disparities in access, use, and latent demand. Case Studies on Transport Policy 6:3, pages 353-363.
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Thomas Ermans, Céline Brandeleer, Michel Hubert, Kevin Lebrun & Florentine Sieux. (2018) Travel between home and work: current situation and perspectives for action for companiesDéplacements domicile-travail : état des lieux et perspectives d’action pour les entreprises. Note de synthèse BSIWoon-werkverplaatsingen: stand van zaken en actieperspectieven voor de bedrijven. Synthesenota BSI. Brussels Studies.
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Thomas Ermans, Céline Brandeleer, Michel Hubert, Kevin Lebrun & Florentine Sieux. (2018) Woon-werkverplaatsingen: stand van zaken en actieperspectieven voor de bedrijvenDéplacements domicile-travail : état des lieux et perspectives d’action pour les entreprises. Note de synthèse BSITravel between home and work: current situation and perspectives for action for companies. BSI synopsis. Brussels Studies.
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Thomas Ermans, Céline Brandeleer, Michel Hubert, Kevin Lebrun & Florentine Sieux. (2018) Déplacements domicile-travail : état des lieux et perspectives d’action pour les entreprisesWoon-werkverplaatsingen: stand van zaken en actieperspectieven voor de bedrijven. Synthesenota BSITravel between home and work: current situation and perspectives for action for companies. BSI synopsis. Brussels Studies.
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Toon Zijlstra & Thomas Vanoutrive. (2018) The employee mobility budget: Aligning sustainable transportation with human resource management?. Transportation Research Part D: Transport and Environment 61, pages 383-396.
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Daniel F. Heuermann, Franziska Assmann, Philipp vom Berge & Florian Freund. (2017) The distributional effect of commuting subsidies - Evidence from geo-referenced data and a large-scale policy reform. Regional Science and Urban Economics 67, pages 11-24.
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Thomas Vanoutrive & Toon Zijlstra. (2017) The Construction of Transport Markets in Belgium. Reflets et perspectives de la vie économique Tome LVI:2, pages 149-161.
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Gebeyehu M. Fetene, Georg Hirte, Sigal Kaplan, Carlo G. Prato & Stefan Tscharaktschiew. (2016) The economics of workplace charging. Transportation Research Part B: Methodological 88, pages 93-118.
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Meng Xu & Susan Grant-Muller. (2016) Trip mode and travel pattern impacts of a Tradable Credits Scheme: A case study of Beijing. Transport Policy 47, pages 72-83.
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Linda Nijland & Martin Dijst. (2015) Commuting-related fringe benefits in the Netherlands: Interrelationships and company, employee and location characteristics. Transportation Research Part A: Policy and Practice 77, pages 358-371.
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Ismir Mulalic, Jos N. Van Ommeren & Ninette Pilegaard. (2014) Wages and Commuting: Quasi-natural Experiments' Evidence from Firms that Relocate. The Economic Journal 124:579, pages 1086-1105.
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Georg Hirte & Stefan Tscharaktschiew. (2013) Income tax deduction of commuting expenses in an urban CGE study: The case of German cities. Transport Policy 28, pages 11-27.
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Bruno De Borger. (2009) Commuting, congestion tolls and the structure of the labour market: Optimal congestion pricing in a wage bargaining model. Regional Science and Urban Economics 39:4, pages 434-448.
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Morten Marott Larsen, Ninette Pilegaard & Jos Van Ommeren. (2008) Congestion and residential moving behaviour. Regional Science and Urban Economics 38:4, pages 378-387.
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Ismir Mulalic, Jos N. van Ommeren & Malte Borghorst. (2022) Commuting, Children and the Gender Wage Gap. SSRN Electronic Journal.
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Marco Caliendo, Steffen Künn & Robert Mahlstedt. (2022) The Intended and Unintended Effects of Promoting Labor Market Mobility. SSRN Electronic Journal.
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Jos N. van Ommeren & Ismir Mulalic. (2021) Commuting, Children and the Gender Wage Gap. SSRN Electronic Journal.
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Ragavendran Gopalakrishnan, Theja Tulabandhula & Koyel Mukherjee. (2018) Sequential Individual Rationality in Dynamic Ridesharing. SSRN Electronic Journal.
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Georg Hirte & Stefan Tscharaktschiew. (2011) Income Tax Deduction of Commuting Expenses and Tax Funding in an Urban CGE Study: The Case of German Cities. SSRN Electronic Journal.
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