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Tax Expenditures Related to the Production and Consumption of Motor Fuels and Motor Vehicles: Report #18 in the Series: The Annualized Social Cost of Motor-Vehicle Use in the United States, Based on 1990-1991 Data. Rev. 1

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  • Delucchi, Mark A.
  • Murphy, James

Abstract

The authors of this report provide estimates of the tax expenditures related to the production and consumption of transportation fuels. They begin by discussing the relationship between tax expenditures and social welfare and tax expenditures versus public-sector costs. They estimate that sales tax and corporate income tax expenditures related to motor vehicles and their fuel may be several billion dollars per year. But they emphasize that these estimates should be considered with respect to questions of fairness, not economic efficiency. The authors point out that they do not add the estimates of environmental externalities, public-sector expenditures, and tax expenditures together because tax expenditures are not necessarily social costs in the same way that environmental externalities and public sector expenditures for roads are.

Suggested Citation

  • Delucchi, Mark A. & Murphy, James, 2006. "Tax Expenditures Related to the Production and Consumption of Motor Fuels and Motor Vehicles: Report #18 in the Series: The Annualized Social Cost of Motor-Vehicle Use in the United States, Based on 1," Institute of Transportation Studies, Working Paper Series qt2qt678x9, Institute of Transportation Studies, UC Davis.
    • Handle: RePEc:cdl:itsdav:qt2qt678x9
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    1. Otto A. Davis & Andrew B. Whinston, 1965. "Welfare Economics and the Theory of Second Best," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 32(1), pages 1-14.
    2. Will J. Martin & Julian M. Alston, 1994. "A Dual Approach to Evaluating Research Benefits in the Presence of Trade Distortions," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 76(1), pages 26-35.
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    Cited by:

    1. Květa Kubátová & Martin Jareš, 2011. "Identifikace a kvantifikace daňových úlev v ČR v roce 2008 [Identification and Quantification of Tax Reliefs in the Czech Republic in the Year 2008]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(4), pages 475-489.

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