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Lanlan Wang - One of the best experts on this subject based on the ideXlab platform.
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travel mode choice and impact of Fuel Tax in beijing
Environment and Development Economics, 2014Co-Authors: Ping Qin, Xinye Zheng, Lanlan WangAbstract:As an international metropolitan area undergoing rapid development, Beijing is facing a sharp rise in the volume of motor vehicles and mobility, which has become the major contributor to the air pollution in this city. This is evident in the recent ranking of Beijing as the most congested as well as the most polluted city in the world by the Millennium Cities Database. Local government has adopted a battery of policies to reduce these problems. In this study, we investigate the impact of increasing the Fuel Tax on travel mode choice based on a large sample of travel survey data. We estimate that if the price of gasoline increased to a moderate level, 11.53Â RMB/liter, the total car volume on the road would be reduced by 7 per cent, which corresponds to a reduction in CO2 emissions of 786,002.4 tons, or about 8 per cent of vehicular emissions from private cars and company-owned cars in Beijing.
Eirini Kastrouni - One of the best experts on this subject based on the ideXlab platform.
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Fuel Tax versus Vehicle-Miles-Traveled Fee
Transportation Research Record: Journal of the Transportation Research Board, 2015Co-Authors: Eirini Kastrouni, Konstantina Gkritza, Shauna L. Hallmark, W. Robert StephensonAbstract:The vehicle-miles-traveled (VMT) fee has been widely suggested as an alternative funding mechanism to the current state of practice, the Fuel Tax per gallon. The VMT fee has drawn researchers' and policy makers' attention, particularly regarding its equity performance in various social groups. With the introduction of the concept of vulnerable households, and with the use of socioeconomic-, geographic-, and vehicle-specific attributes from the 2009 National Household Travel Survey, the social groups in the United States that were most likely to be affected under each funding mechanism were identified through the estimation of three-stage least squares models at the national level. The results showed that households located in states with lower Fuel Taxation operated vehicles of lower Fuel efficiency and thus contributed a larger portion of revenues generated by the Fuel Tax. In contrast, households with higher Fuel-efficiency vehicles or with a higher average income generated more trips annually and thus would pay higher VMT fees at the household level. The study also examined whether the identified vulnerable households at the national level were different at the state level. With the use of the state of Iowa as a case study, the results suggested that, despite some similarities in the characteristics of the vulnerable households at the two levels of analysis, the development of state-specific models was statistically supported.
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Fuel Tax versus vehicle miles traveled fee identifying vulnerable households by three stage least squares analysis
Transportation Research Record, 2015Co-Authors: Eirini Kastrouni, Konstantina Gkritza, Shauna L. Hallmark, Robert W StephensonAbstract:The vehicle-miles-traveled (VMT) fee has been widely suggested as an alternative funding mechanism to the current state of practice, the Fuel Tax per gallon. The VMT fee has drawn researchers’ and policy makers’ attention, particularly regarding its equity performance in various social groups. With the introduction of the concept of vulnerable households, and with the use of socioeconomic-, geographic-, and vehicle-specific attributes from the 2009 National Household Travel Survey, the social groups in the United States that were most likely to be affected under each funding mechanism were identified through the estimation of three-stage least squares models at the national level. The results showed that households located in states with lower Fuel Taxation operated vehicles of lower Fuel efficiency and thus contributed a larger portion of revenues generated by the Fuel Tax. In contrast, households with higher Fuel-efficiency vehicles or with a higher average income generated more trips annually and thus ...
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equity performance evaluation of two different pricing options Fuel Tax per gallon and vmt fee
2012Co-Authors: Eirini KastrouniAbstract:Currently, there has been extensive discussion on various pricing alternatives to the present Tax per Fuel gallon that is in effect. There has been great interest to identify additional resources that will increase the federal and state revenues allocated to the maintenance of the existing surface transportation network. The widely suggested policy measure of the vehiclemiles-traveled fee (VMT fee) is an alternative pricing option that has drawn great attention by researchers and policymakers, particularly regarding its equity performance among various social groups. In this context, the objective of this thesis is two-fold. The primary objective is to identify which social sub-groups are mostly affected under the current Fuel Tax option and the alternative VMT fee option. To achieve this, the author collated information on socioeconomic-, geographic-, and vehicle-specific attributes at the household (HH) level from the original Household and Vehicle Files of the 2009 National Household Travel Survey. The identification of the social sub-groups is realized via a three-stage least squares (3SLS) model development at the national level of analysis, where the dependent variables in the model specification for each pricing option are the average vehicle Fuel efficiency and the vehicle-miles traveled for the Fuel Tax and the VMT fee option respectively. The second research objective of this thesis is to identify if the model specification at the national level may be applicable at a more localized level of analysis, for example for Iowa. The analysis of variance (ANOVA) and the asymptotic t-test of the individual coefficients are applied to test for differences in the two levels of analysis. The results of the first part of the analysis show that particular social sub-groups, such as HHs located in rural areas, or HHs that are located in states with lower Fuel Taxation,
Ping Qin - One of the best experts on this subject based on the ideXlab platform.
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travel mode choice and impact of Fuel Tax in beijing
Environment and Development Economics, 2014Co-Authors: Ping Qin, Xinye Zheng, Lanlan WangAbstract:As an international metropolitan area undergoing rapid development, Beijing is facing a sharp rise in the volume of motor vehicles and mobility, which has become the major contributor to the air pollution in this city. This is evident in the recent ranking of Beijing as the most congested as well as the most polluted city in the world by the Millennium Cities Database. Local government has adopted a battery of policies to reduce these problems. In this study, we investigate the impact of increasing the Fuel Tax on travel mode choice based on a large sample of travel survey data. We estimate that if the price of gasoline increased to a moderate level, 11.53Â RMB/liter, the total car volume on the road would be reduced by 7 per cent, which corresponds to a reduction in CO2 emissions of 786,002.4 tons, or about 8 per cent of vehicular emissions from private cars and company-owned cars in Beijing.
Dwight V. Denison - One of the best experts on this subject based on the ideXlab platform.
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interstate Tax coordination lessons from the international Fuel Tax agreement
National Tax Journal, 2005Co-Authors: Dwight V. Denison, Rex L FacerAbstract:A growing concern over lost sales Tax revenue on remote sales transacted through the Internet has motivated many states to explore cooperative Tax agreements for sales and use Taxes. With the support of the National Governors Association (NGA) and the National Conference of State Legislatures (NCSL), an ambitious and controversial project known as the streamlined sales Tax project (SSTP) has emerged to propose principles for sales Tax coordination. While SSTP is currently center stage in Tax cooperative agreements, another cooperative agreement, the International Fuel Tax Agreement (IFTA), was initiated over 20 years ago. The agreement has evolved significantly through the years and currently the 48 contiguous U.S. states and 10 Canadian provinces have signed the agreement. The purpose of this paper is to describe the history, background, and incentives that have led to IFTA's success. We show how the combination of improved Tax administration and lower transaction costs play a critical role in the success of IFTA. Last, we identify lessons from IFTA that have relevance for other Tax coordination agreements.
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CHEATING OUR STATE HIGHWAYS: METHODS, ESTIMATES AND POLICY IMPLICATIONS OF Fuel Tax EVASION
Transportation Quarterly, 2000Co-Authors: Dwight V. Denison, Robert J. Eger, Merl HackbartAbstract:Motor Fuels Tax evasion is a persistent drain on state resources earmarked for public transportation systems. This study discusses Fuel Tax evasion issues in the context of the Kentucky Road Fund in comparison to peer states in the southern region. The prevalent methods of Fuel Tax fraud are identified and described. A basic model for estimating revenue loss from Fuel Tax evasion is also demonstrated for the Commonwealth of Kentucky. The model estimates that as much as $16 million in motor Fuels Tax revenue was evaded in 1998. The estimates of evasion are also discussed in the context of a proposed 10-cent Tax hike on both gasoline and diesel Fuels. Conservative estimates suggest that this Tax change may increase Fuel Tax evasion by 38%, or an additional $6 million in lost revenues. The authors' findings serve to remind policymakers and administrators that enforcement efforts need to be stepped up when incentives to evade are altered.
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Tax Evasion from a Policy Perspective: The Case of the Motor Fuels Tax
Public Administration Review, 2000Co-Authors: Dwight V. Denison, Robert J. EgerAbstract:Taxes are fundamental to the existence of government, for Tax revenues finance the bulk of services our governments provide including education, welfare, public safety, highways, and basic public services. Among other factors, the widespread resistance to additional Taxes and the devolution of federal programs to the states have encouraged states to examine the efficiency of Tax administration and enforcement to ensure sufficient funds to sustain service levels. Improved Tax compliance amplifies the revenues available for supporting public services without increasing the current Tax burden on compliant Taxpayers. Moreover, improved Tax compliance bolsters citizens' satisfaction by increasing their faith in the system and promoting the perception that everyone pays their legal share. In recent years, many state legislatures have proposed, considered, and adopted legislation intended to thwart Fuel Tax evasion. Given the recent political activity of state legislatures to increase Fuel Tax compliance, it is surprising that there is little research examining the evasion and mitigation of the state motor Fuels Tax. This article examines the issues of Fuel Tax evasion from a policy perspective. The goal of this article is twofold. First, we discuss the vulnerability of the motor-Fuel Tax to evasion, for understanding its vulnerability to fraud is fundamental in developing effective policy to enhance compliance. Furthermore, an examination of the issues of Fuel Tax evasion provides insight into the evasion of other excise Taxes and the fraud of government insurance programs like Medicare. Secondly, this article examines how state legislatures in the southern region have responded to the Fuel Tax evasion issue. This examination focuses primarily on initiatives recently implemented at the federal level to address four broad policy areas: Tax administration, penalties and punishments, liability, and visibility. We discuss these four major initiatives by the federal government and identify which states in the southern region are considering or implementing anti-evasion legislation similar to the federal initiatives. This article is organized into five sections. Section I places this research in the context of extant literature on Tax compliance. Section II explains the attributes of the motor Fuels Tax administration and enforcement and discusses some of the common methods used by criminals to evade the Fuels Tax. Section III describes the major federal initiatives legislated to enhance compliance to the federal motor Fuels Tax, and section IV summarizes the legislation and statutory laws implemented by the southern states to address motor Fuel Tax evasion. Lastly, section V draws conclusions from the data presented and discusses extensions to other compliance issues such as Medicare fraud. Tax Compliance Literature Research on Tax compliance cuts across the disciplines of accounting, economics, political science, public administration, and psychology. Nearly all the research on Tax compliance has focused on the income Tax because of the prominence of that Tax at the federal level. There is an extensive literature researching Tax evasion that deals with the accounting, economic, and psychological issues of income Tax compliance.(1) Yet the prominence of the income Tax is less pronounced at the state level in that excise Taxes like the sales and motor-Fuel Tax finance a larger portion of state expenditures. Some scholars have expanded the Tax compliance literature to include excise Taxes like the state sales Tax (Murray 1995) and cigarette Tax (Galbraith and Kaiserman 1997), but studies of Fuel Tax compliance are noticeably absent. To our knowledge, the most comprehensive study of Fuel Tax evasion from the state perspective is a study by the Council of State Governments (CSG 1996) which principally addresses evasion of states' road fund revenues. The bulk of the Tax compliance literature is tangentially related to the policy focus of this article and therefore is not expounded here. …
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The Motor Fuel Tax Evasion Issue in Kentucky
1996Co-Authors: Dwight V. Denison, Merl HackbartAbstract:Tax evasion is an elusive and burgeoning problem. Methods of Tax evasion are continually changing and adapting to new methods of Tax enforcement. However, there are strategies that can reduce the potential loss due to Fuel Tax evasion. This study of Fuel Tax evasion in Kentucky and the southeastern states provides additional information regarding the causes and nature of the road fund Tax evasion problems, and identifies state and federal/state efforts to mitigate the Tax evasion challenge. The concepts, issues, and recommendations in this report can aid in reducing evasion of the Kentucky motor Fuels Tax and increase the resources collected in the Kentucky Road Fund.
Martin Wachs - One of the best experts on this subject based on the ideXlab platform.
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assessing the california Fuel Tax swap of 2010
Transportation Research Record, 2017Co-Authors: Anne Brown, Mark Garrett, Martin WachsAbstract:In 2010, California replaced its state sales Tax on gasoline with an annually adjusted per gallon excise Tax designed to produce as much revenue each year as the sales Tax did previously. This gas Tax swap was intended to (a) relieve the state’s general fund during a period of fiscal emergency by circumventing the narrowly defined transportation purposes for which gasoline sales Tax revenues could be legally spent and (b) protect the existing revenue streams for transportation purposes. Experience to date reveals that this experiment has not met its objectives because of unanticipated volatility in the revenue stream resulting from dramatic Fuel price fluctuations. Although the new revenues are protected from diversion to nontransportation uses, the unpredictability of such revenue presents many challenges for state transportation planning and programming. Other states considering similar shifts to price-based transportation Taxes to address the continuing decline in purchasing power from fixed-rate Fuel ...
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the california Fuel Tax swap
UCCONNECT Final Reports, 2016Co-Authors: Martin Wachs, Mark Garrett, Anne BrownAbstract:This project documents and analyzes the recent change in California transportation revenue collection programs that end discontinued the state sales Tax on motor Fuels and increased the state per gallon excise Taxes on motor Fuels.
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After the Motor Fuel Tax, Reshaping Transportation Financing
Issues in Science and Technology, 2009Co-Authors: Martin WachsAbstract:The author argues that, as Congress begins to consider a transportation bill supporting a huge number of projects nationwide and costing $500 billion to $600 billion, it should support transportation activities through a system of direct user fees. This could begin to change the very nature of how the United States raises funds for roads and transit system components, which it currently does primarily through the federal motor Fuel Tax and other indirect user fees. A history of a century of Taxation and the road to direct user charges is presented.
