... which means they can deduct the cost in the year they occur, lowing the income basis for taxes owed. The alternative would be to consider them a capital investment, allowing only part of the cost ... built, changing the assumptions used by the traffic planners and their models. Traffic increases as home buyers go further out to optimize the value of the house versus the length of the commute, ... in another city / go to another cinema with free parking. There is an element of truth in them, but they are exaggerated, overlooking the success of many places without free parking and the policies...