Differential Effects of Federal and State Gasoline Taxes on Gasoline Consumption

Susan Xu Tang () and David Sjoquist
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Susan Xu Tang: Georgia State University

Hacienda Pública Española / Review of Public Economics, 2019, vol. 229, issue 2, 11-32

Abstract: Previous studies find that gasoline consumption is more responsive to the gasoline tax than the tax¬exclusive price. We examine this topic more extensively by considering the differential effects of the tax-exclusive price, federal gasoline excise tax, and total state taxes on gasoline. We find some evidence that the response to changes in the federal excise tax is larger than to changes in state taxes and the tax-exclusive price. We also consider the three specific state taxes and fees on gasoline: excise tax, sales tax, and fees.

Keywords: Excise tax; gasoline consumption; tax aversion (search for similar items in EconPapers)
JEL-codes: H21 H25 H31 (search for similar items in EconPapers)
Date: 2019
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