Research Article
Jul 1977
Variable Fuel Tax Models
Publication: Transportation Engineering Journal of ASCE
Volume 103, Issue 4
Abstract
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.
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Published In
Transportation Engineering Journal of ASCE
Volume 103 • Issue 4 • July 1977
Pages: 461 - 476
Copyright
© 1977 American Society of Civil Engineers.
History
Published in print: Jul 1977
Published online: Feb 5, 2021
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Authors
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Robert L. Vecellio, M.ASCE
Asst. Prof., Dept. of Civ. Engrg., Auburn Univ., Auburn, Ala.
Raymond K. Moore, M.ASCE
Asst. Prof., Dept. of Civ. Engrg., Auburn Univ., Auburn, Ala.
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ASCE Library Cards let you download journal articles, proceedings papers, and available book chapters across the entire ASCE Library platform. ASCE Library Cards remain active for 24 months or until all downloads are used. Note: This content will be debited as one download at time of checkout.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.