I have not heard of such a system in the U.S. The only incentive I am aware of is the carpool lane on highways, which supposedly move faster through traffic.
No, there are no tax incentives. However, I live in Los Angeles, and let me tell you that the carpool lanes are a Godsend! They move so much faster than regular traffic and is totally incentive enough. plus by skipping all the stop-go-stop-go of traffic jams, you actually save a lot of gas too.
Depending on where you live you could also get involved in slugging (I actually think that Craigslist has a slugging section, check it out)
As far as I know there are no tax incentives for carpooling (that would be a hard thing to monitor) however there are plenty of businesses as well as local governments that encourage carpooling for both transportation and environmental reasons. Even NYC is currently working on a sort of taxi carpool system to encourage people to share cabs.
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