|Authors:||Jan U Hanssen, Åse Nossum|
|ISBN (digital version):||978-82-480-0856-9|
Free or subsidised passes for public transport may reduce congestion in urban areas. A literature review concludes that several countries have tax regulations that encourage such agreements. Some countries/cities also tax the parking spaces. The document describes a method for simple calculations of the effects on tax revenue if employees in the two neighbouring counties Oslo and Akershus are offered free passes from their employers. The results indicate that the loss of revenue may be smaller than the authorities have suggested. This is especially the case if the policy of accepting free (untaxed) parking continues.