My dissertation evaluates federal commuter benefit tax expenditures, as codified in Section 132(f) of the Internal Revenue Code, from a transport justice perspective. My research is motivated by the need for increased taxpayer accountability and greater scrutiny in relation to transport policy goals. I build a conceptual framework based upon the transport justice treatise of Karel Martens. I apply this justice theoretic framework to assess the need for, and the program theory of, the commuter benefit tax expenditures, following the evaluation approach outlined by Rossi, Freeman, and Lipsey. I utilize several national and regional aggregate and disaggregate datasets to evaluate the performance of the policy in relation to transport justice evaluative criteria.
Special thanks to the U.S. Department of Transportation’s Dwight D. Eisenhower Graduate Fellowship Program for tuition support for the 2015-2016 academic year.
Committee Members: Dr. Kris Wernstedt (Chair), Dr. Margaret Cowell, Dr. Adam Eckerd, Dr. Pamela Murray-Tuite