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Incidence of Federal and State Gasoline Taxes

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  • Chouinard, Hayley H.
  • 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.

Suggested Citation

  • Chouinard, Hayley H. & Perloff, Jeffrey M., 2003. "Incidence of Federal and State Gasoline Taxes," CUDARE Working Papers 25046, University of California, Berkeley, Department of Agricultural and Resource Economics.
    • Handle: RePEc:ags:ucbecw:25046
    DOI: 10.22004/ag.econ.25046
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    References listed on IDEAS

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