The Influence of Autonomous Vehicles on State Tax Revenues

William Fox

National Tax Journal, 2020, vol. 73, issue 1, 199-234

Abstract: States primarily link transportation tax revenues to fossil fuels and number of vehicles and drivers. Transition to autonomous vehicles (AV) is likely to significantly erode each of these tax bases. Simulations for six states suggest they could lose between 2 and 9.2 percent of total tax revenues and 60 percent or more of transportation tax revenues once AVs are fully adopted. States have the opportunity to tax mobility more broadly before the population transitions to AVs. Reform options include imposing the sales tax on all mobility services, levying a VMT tax, or imposing congestion charges.

Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://doi.org/10.17310/ntj.2020.1.06 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

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: https://EconPapers.repec.org/RePEc:ntj:journl:v:73:y:2020:i:1:p:199-234

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().