Employer-paid parking suffers from many weaknesses but is still widespread. This paper seeks to elaborate the line of reasoning accounting for the role of workplace parking and parking policy in the wage negotiation process, the income tax code, regulatory parking standards, and taking into account the adverse effects of parking at the workplace, parking elsewhere or not parking at all. We provide an assessment from two perspectives: firms provide parking spaces, a fringe benefit, if it is profitable to do so (market outcome); a social planner or policymaker endorses workplace parking if it is welfare-enhancing (social optimum). We find that policymakers as well as employers may lack sufficient incentive to reduce parking at the workplace, even in the presence of an employer parking policy program that pursues the goal of making parking opportunity cost visible to employees (parking cash-out). To foster a reduction of employer-paid parking and to exploit the potential welfare gains associated with employee-paid parking, we propose customized local cash-out programs at the firm level rather than uniform fringe benefit taxation enacted by the federal government, provided that cash-out levels account for local particularities (e.g. prevailing traffic conditions, co-existing transport policies), that bargaining power of workers over employers in terms of the incidence of cash-out is limited, and that cash-out as a wage supplement is not subject to income taxation. The (second-best) socially optimal cash-out level need not be identical to the opportunity resource cost of the employer-provided parking space.

雇主付费停车有许多弱点，但仍然普遍存在。本文旨在阐述工作场所停车和停车政策在工资谈判过程中的作用、所得税法、监管停车标准的推理路线，并考虑在工作场所停车、在其他地方停车或停车的不利影响。根本不停车。我们从两个角度进行评估：公司提供停车位，附加福利，如果这样做有利可图（市场结果）；社会规划者或政策制定者认可工作场所停车，如果它可以提高福利（社会最优）。我们发现政策制定者和雇主可能缺乏足够的动力来减少工作场所的停车，即使存在雇主停车政策计划，该计划旨在使员工可以看到停车机会成本（停车兑现）。为了促进减少雇主付费停车并利用与员工付费停车相关的潜在福利收益，我们建议在公司层面定制本地现金提取计划，而不是联邦政府颁布的统一附加福利税，前提是现金-out 水平考虑了当地的特殊性（例如，当时的交通状况、共存的交通政策），工人在现金支付发生率方面对雇主的议价能力是有限的，并且现金支付作为工资补充不是需缴纳所得税。