VARIABLE FUEL TAX MODELS

Four variable fuel tax models are investigated with respect to Alabama Highway Department operations. The Fixed Percentage Fuel Tax Model establishes the state gasoline tax as a constant percentage of the wholesale price of gasoline. The Price Index Economic Model pegs state fuel taxes to a ratio of price indexes. The Fuel Efficiency Tax Model relates the gasoline tax to the variables of Consumer Price Index and vehicle efficiency. The Sales Tax Model establishes a sales tax on the purchase of gasoline and motor fuel sold in the state. Estimates of the amount of revenue expected to be generated by each model are made. Advantages and disadvantages of each model are presented.

• Availability:
  • Find a library where document is available. Order URL: http://worldcat.org/oclc/8674831
• Corporate Authors:

  American Society of Civil Engineers

  345 East 47th Street
  New York, NY  United States  10017-2398
• Authors:
  • Vecellio, R L
  • Moore, R K
• Publication Date: 1977-7

Media Info

• Features: References;
• Pagination: p. 461-476
• Serial:
  • Journal of Transportation Engineering
  • Volume: 103
  • Issue Number: 4
  • Publisher: American Society of Civil Engineers
  • ISSN: 0733-947X
  • Serial URL: https://ascelibrary.org/journal/jtepbs

Subject/Index Terms

• TRT Terms: Administration; Costs; Economic analysis; Economics; Energy; Finance; Financing; Fuel consumption; Fuel taxes; Fuels; Highway operations; Industrial economics; Mathematical models; Revenues; Taxation; Transportation
• Uncontrolled Terms: Highway administration; Models
• Old TRIS Terms: Fuel tax models
• Subject Areas: Economics; Energy; Finance; Society; Transportation (General);

Filing Info

• Accession Number: 00165238
• Record Type: Publication
• Source Agency: Engineering Index
• Files: TRIS
• Created Date: Mar 29 1978 12:00AM