MASS TRANSIT: EFFECTS OF TAX CHANGES ON COMMUTER BEHAVIOR
The General Accounting Office (GAO) examined the role tax policy plays in commuting decisions. Specifically, GAO focused on (1) contrasting the tax treatment of mass transit and parking benefits, (2) describing how the current tax treatment influences commuter behavior, (3) assessing whether proposed tax law modifications might encourage mass transit use, and (4) identifying alternative efforts to discourage drive-alone commuting and encourage mass transit use. To address these, GAO reviewed studies that examine factors affecting commuter behavior and interviewed employers and transit officials in eight cities. GAO also reviewed whether the current tax treatment of parking and transit benefits favors higher-income workers.
- Report to Congressional Requesters.
U.S. General Accounting Office441 G Street, NW
Washington, DC United States 20548
- Publication Date: 1992-9
- Features: Appendices; Tables;
- Pagination: 30 p.
- TRT Terms: Commuting; Decision making; Guides to the literature; Impacts; Interviewing; Laws; Literature reviews; Parking; Policy; Public transit; Taxation; Travel behavior
- Uncontrolled Terms: Modifications
- Old TRIS Terms: Decisions
- Subject Areas: Law; Planning and Forecasting; Policy; Public Transportation;
- Accession Number: 00625248
- Record Type: Publication
- Report/Paper Numbers: GAO/RCED-92-243
- Files: TRIS
- Created Date: Oct 29 1993 12:00AM