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Covid-19 to have a permanent downward effect on commuting patterns with more partial working from home?

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bramling

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Public transport fares and fuel will already, in effect, act like this. The further away you live, the more you pay in either fuel duty, or fare (the latter as your 'contribution' to the transport system's funding)

You’re looking at it from the basis of using the tax system as a means of encouraging or discouraging certain activities. That might be logical or even sensible, but of course the main purpose of taxation is to raise money for the treasury. Any societal benefits or fairness is entirely incidental.
 
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RuralRambler

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Brentford
You’re looking at it from the basis of using the tax system as a means of encouraging or discouraging certain activities. That might be logical or even sensible, but of course the main purpose of taxation is to raise money for the treasury. Any societal benefits or fairness is entirely incidental.
And often, using the tax system to influence behaviour leads to "unforeseen" adverse consequences. Personally, as an accountant/tax advisor, I'm completely against using tax to encourage/discourage behaviour. The tax system should be simply a means of raising revenue for public spending. If govts want to encourage behaviour, it should be by means of grants/incentives. If they want to discourage behaviour/activities then bring in laws/regulations.
 
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