Abstract
Increasing concerns are noted over the current transportation funding system based on fuel taxes, but there has been little scholarly literature that evaluates the fuel tax system in a comprehensive manner. As a synthesis, this article reviews the background of fuel taxes designated for transportation and examines issues related to the fuel taxes with four tax-evaluation principles, including economic efficiency, social equity, revenue adequacy, and political and administrative feasibility. Although the analysis does not indicate an absolute denial of fuel taxes as a revenue source to support transportation, it shows that the current transportation funding system based on fuel taxes is no longer sustainable with the rapid erosion of fuel tax base.
| Original language | English (US) |
|---|---|
| Pages (from-to) | 105-126 |
| Number of pages | 22 |
| Journal | Public Works Management and Policy |
| Volume | 20 |
| Issue number | 2 |
| DOIs | |
| State | Published - Apr 1 2015 |
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Keywords
- fuel taxes
- highway user fees
- infrastructure finance
- tax analysis
- transportation funding
Cite this
Revisiting the Fuel Tax–Based Transportation Funding System in the United States. / Zhao, Zhirong J; Guo, Hai; Coyle, David; Robinson, Ferrol; Munnich, Lee.
In: Public Works Management and Policy, Vol. 20, No. 2, 01.04.2015, p. 105-126.Research output: Contribution to journal › Article
}
TY - JOUR
T1 - Revisiting the Fuel Tax–Based Transportation Funding System in the United States
AU - Zhao, Zhirong J
AU - Guo, Hai
AU - Coyle, David
AU - Robinson, Ferrol
AU - Munnich, Lee
PY - 2015/4/1
Y1 - 2015/4/1
N2 - Increasing concerns are noted over the current transportation funding system based on fuel taxes, but there has been little scholarly literature that evaluates the fuel tax system in a comprehensive manner. As a synthesis, this article reviews the background of fuel taxes designated for transportation and examines issues related to the fuel taxes with four tax-evaluation principles, including economic efficiency, social equity, revenue adequacy, and political and administrative feasibility. Although the analysis does not indicate an absolute denial of fuel taxes as a revenue source to support transportation, it shows that the current transportation funding system based on fuel taxes is no longer sustainable with the rapid erosion of fuel tax base.
AB - Increasing concerns are noted over the current transportation funding system based on fuel taxes, but there has been little scholarly literature that evaluates the fuel tax system in a comprehensive manner. As a synthesis, this article reviews the background of fuel taxes designated for transportation and examines issues related to the fuel taxes with four tax-evaluation principles, including economic efficiency, social equity, revenue adequacy, and political and administrative feasibility. Although the analysis does not indicate an absolute denial of fuel taxes as a revenue source to support transportation, it shows that the current transportation funding system based on fuel taxes is no longer sustainable with the rapid erosion of fuel tax base.
KW - fuel taxes
KW - highway user fees
KW - infrastructure finance
KW - tax analysis
KW - transportation funding
UR - http://www.scopus.com/inward/record.url?scp=84955485862&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84955485862&partnerID=8YFLogxK
U2 - 10.1177/1087724X14539139
DO - 10.1177/1087724X14539139
M3 - Article
AN - SCOPUS:84955485862
VL - 20
SP - 105
EP - 126
JO - Public Works Management and Policy
JF - Public Works Management and Policy
SN - 1087-724X
IS - 2
ER -