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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.

Suggested Citation

  • Chouinard, Hayley & Perloff, Jeffrey M., 2003. "Incidence of Federal and State Gasoline Taxes," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series qt5q74052d, Department of Agricultural & Resource Economics, UC Berkeley.
  • Handle: RePEc:cdl:agrebk:qt5q74052d
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    References listed on IDEAS

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    Keywords

    taxes; incidence; gasoline;
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