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Who Pays the Gasoline Tax?

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  • Chernick, Howard
  • Reschovsky, Andrew

Abstract

Analyzes panel data over 11 years (both backward from 1982 and forward from 1982) to determine the average gasoline tax burden. Considers links between economic mobility, gasoline consumption, and excise tax increases.

Suggested Citation

  • Chernick, Howard & Reschovsky, Andrew, 1997. "Who Pays the Gasoline Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(2), pages 233-259, June.
    • Handle: RePEc:ntj:journl:v:50:y:1997:i:2:p:233-59
    DOI: 10.1086/NTJ41789255
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    References listed on IDEAS

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    1. Poterba, James M, 1989. "Lifetime Incidence and the Distributional Burden of Excise Taxes," American Economic Review, American Economic Association, vol. 79(2), pages 325-330, May.
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    8. Wilcox, David W, 1989. "Social Security Benefits, Consumption Expenditure, and the Life Cycle Hypothesis," Journal of Political Economy, University of Chicago Press, vol. 97(2), pages 288-304, April.
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    11. Barthold, Thomas A., 1993. "How Should We Measure Distribution?," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 291-299, September.
    12. Moss, Milton, 1978. "Income Distribution Issues Viewed in a Lifetime Income Perspective," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 24(2), pages 119-136, June.
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