One of the most obvious examples is how tax policies affect land use is the tax deductibility of commuting expenses. Commuting expenses are tax deductible in 12 of 26 analysed OECD countries (Harding, 2014). Given the marginal tax rates in OECD countries, this reduces the costs of commuting by up to 50%, which provides incentives to people to live further away from their place of work than they would otherwise.