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Shared transport or shared mobility is a transportation system where travelers share a vehicle either simultaneously as a group (e.g. ride-sharing) or over time (e.g. carsharing or bike sharing) as personal rental, and in the process share the cost of the journey.
An employer in the United States may provide transportation benefits to their employees that are tax free up to a certain limit. Under the U.S. Internal Revenue Code section 132(a), the qualified transportation benefits are one of the eight types of statutory employee benefits (also known as fringe benefits) that are excluded from gross income in calculating federal income tax.
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Some fringe benefits (for example, accident and health plans, and group-term life insurance coverage up to $50,000) may be excluded from the employee's gross income and, therefore, are not subject to federal income tax in the United States. Some function as tax shelters (for example, flexible spending, 401(k), or 403(b) accounts).
Personal public transport (PPT) is a network of private rental vehicles for users to drive, distributed at fixed locations throughout an area and available to the general public in such a way that each user has the ability to determine the route and schedule on a self-service basis (without advance prebooking).
Peer-to-peer carsharing is a form of person-to-person lending or collaborative consumption, as part of the sharing economy. [1] The business model is closely aligned with traditional car clubs such as Streetcar or Zipcar (est. in 2000), [2] but replaces a typical fleet with a ‘virtual’ fleet made up of vehicles from participating owners. [3]
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