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Open Access Publications from the University of California

Incidence of Federal and State Gasoline Taxes

  • Author(s): Chouinard, Hayley
  • Perloff, Jeffrey M.
  • et al.

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.

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