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The tax treatment of employer commuting support: an international review

Correctly pricing transport behaviour to take account of the ‘external’ costs such as congestion, and emissions imposed on society by excessive car use has long been a tenet of effective Transportation Demand Management. But while policy makers have striven to increase public transport subsidies, ra...

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Bibliographic Details
Main Authors: Stephen Potter, Marcus Enoch, Tom Rye, Colin Black, Barry Ubbels
Format: Default Article
Published: 2006
Subjects:
Online Access:https://hdl.handle.net/2134/3330
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