The Incidence of the Gasoline Tax
Type
book section
Date Issued
2002
Author(s)
Abstract
This paper tests whether the state gasoline tax has been fully shifted to consumers. Using a dataset of gasoline prices at the Metropolitan Statistical Area (MSA) level and state taxes from 1983- 1999, we perform yearly regressions to determine whether the tax has been fully passed on, and how the degree of shifting has changed over time. Results indicate that though the tax is fully shifted at the end of the period, it has experienced periods of under-shifting. These results are robust to eliminating states with ad valorem sales taxes on gasoline.
Language
English
HSG Classification
contribution to practical use / society
Refereed
No
Book title
Transportation Issues: Insights from Florida's History
Publisher
Bureau of Economics and Business Research
Publisher place
University of Florida
Start page
38
End page
49
Pages
12
Subject(s)
Division(s)
Eprints ID
175381