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 efficiency wage theories,

  we find robust evidence that employers compensate workers on average for

  about one third of the net wage loss caused by the reform if wages are

  individually negotiated. We find no comparable effect for workers

  covered by collective wage agreements. The subsequent existence of two

  common subsidy regimes within an otherwise stable institutional

  environment allows to draw inference on how each regime redistributes

  income between wage groups and between regions. We find that the

  introduction of a lower bound for commuting distances leads to a more

  equal distribution of net wage benefits between wage groups and regions

  compared to a regime without a lower bound.'
affiliation: 'Heuermann, DF (Corresponding Author), Univ Regensburg, D-93040 Regensburg,
  Germany.

  Heuermann, Daniel F.; Assmann, Franziska, Univ Regensburg, D-93040 Regensburg, Germany.

  vom Berge, Philipp, Inst Employment Res IAB, Regensburger Str 100, D-90478 Nurnberg,
  Germany.

  Freund, Florian, Johann Heinrich von Thunen Inst, Bundesallee 50, D-38116 Braunschweig,
  Germany.'
author: Heuermann, Daniel F. and Assmann, Franziska and vom Berge, Philipp and Freund,
  Florian
author-email: 'Daniel.Heuermann@ur.de

  Franziska.Assmann@yahoo.com

  Philipp.Berge@iab.de

  Florian.Freund@thuenen.de'
author_list:
- family: Heuermann
  given: Daniel F.
- family: Assmann
  given: Franziska
- family: vom Berge
  given: Philipp
- family: Freund
  given: Florian
da: '2023-09-28'
doi: 10.1016/j.regsciurbeco.2017.08.001
eissn: 1879-2308
files: []
issn: 0166-0462
journal: REGIONAL SCIENCE AND URBAN ECONOMICS
keywords: Public policy; Commuting; Taxation; Wages
keywords-plus: 'EFFICIENCY WAGES; KINK POINTS; UNEMPLOYMENT; TAX; INEQUALITY;

  EMPLOYMENT; INCOME; GERMANY; IMPACT'
language: English
month: NOV
number-of-cited-references: '57'
orcid-numbers: vom Berge, Philipp/0000-0003-2013-0761
pages: 11-24
papis_id: 1245e6e6982886399191fe2d942404a3
ref: Heuermann2017distributionaleffect
researcherid-numbers: 'Freund, Florian/HSG-3698-2023

  '
times-cited: '7'
title: The distributional effect of commuting subsidies - Evidence from geo-referenced
  data and a large-scale policy reform
type: article
unique-id: WOS:000414112000002
usage-count-last-180-days: '0'
usage-count-since-2013: '7'
volume: '67'
web-of-science-categories: Economics; Environmental Studies; Urban Studies
year: '2017'