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.

  • Supplemental Notes:
    • Report to Congressional Requesters.
  • Corporate Authors:

    U.S. General Accounting Office

    441 G Street, NW
    Washington, DC  United States  20548
  • Publication Date: 1992-9

Language

  • English

Media Info

  • Features: Appendices; Tables;
  • Pagination: 30 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00625248
  • Record Type: Publication
  • Report/Paper Numbers: GAO/RCED-92-243
  • Files: TRIS
  • Created Date: Oct 29 1993 12:00AM