Verteilungswirkung der Entfernungspauschale

This procedure is a parliamentary inquiry regarding the distributional effects of the commuter allowance (Entfernungspauschale). It seeks to analyze how this tax deduction impacts different income groups and whether it creates unfair advantages or disadvantages in the tax system. The findings may affect taxpayers who claim travel expenses for commuting to work and could influence future adjustments to German tax laws and public finance policies.