Economics at your fingertips  

Differential Effects of Federal and State Gasoline Taxes on Gasoline Consumption

Susan Xu Tang () and David Sjoquist
Additional contact information
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
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in Hacienda Pública Española / Review of Public Economics from IEF Contact information at EDIRC.
Bibliographic data for series maintained by Miguel Gómez de Antonio ().

Page updated 2021-10-05
Handle: RePEc:hpe:journl:y:2019:v:229:i:2:p:11-32