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Incidence of federal and state gasoline taxes

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  • Chouinard, Hayley
  • Perloff, Jeffrey M.

Abstract

The federal specific gasoline tax falls equally on consumers and wholesalers; whereas state specific taxes fall almost entirely on consumers. The consumer incidence of state taxes is greater in states that use relatively little gasoline.
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Suggested Citation

  • Chouinard, Hayley & Perloff, Jeffrey M., 2004. "Incidence of federal and state gasoline taxes," Economics Letters, Elsevier, vol. 83(1), pages 55-60, April.
    • Handle: RePEc:eee:ecolet:v:83:y:2004:i:1:p:55-60
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    References listed on IDEAS

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    9. Barnett, Paul G. & Keeler, Theodore E. & Hu, Teh-wei, 1995. "Oligopoly structure and the incidence of cigarette excise taxes," Journal of Public Economics, Elsevier, vol. 57(3), pages 457-470, July.
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