[heipei]

It's less true, but still very much true. In Germany for example, commuting via car unlocks tax incentives per extra kilometer traveled.

[_fizz_buzz_]

The "Entfernungspauschale" is not tied to the mode of transportation. You get a tax write off for the distance that you commute (regardless if you walk, drive a car, take a bike or ride a train). But I do believe it's the wrong incentive.