Incidence of federal and state gasoline taxes

被引：58

作者：

Chouinard, H

Perloff, JM

机构：

[1] Washington State Univ, Dept Agr & Resource Econ, Pullman, WA 99164 USA

[2] Univ Calif Berkeley, Dept Agr & Resource Econ, Berkeley, CA USA

来源：

ECONOMICS LETTERS | 2004年 / 83卷 / 01期

关键词：

taxes; incidence; gasoline;

D O I：

10.1016/j.econlet.2003.10.004

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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. (C) 2003 Elsevier B.V. All rights reserved.

引用

页码：55 / 60

页数：6

共 13 条

[1] OLIGOPOLY STRUCTURE AND THE INCIDENCE OF CIGARETTE EXCISE TAXES [J].