Publications
Environment and Energy Taxes
The debate over fuel taxes has become more complex in recent years as the issue of environmental protection has entered the picture. No longer just a way to pay for roads or raise revenue, taxes on gasoline, diesel fuel, carbon emissions, and even plastic bags are proposed as a solution to global warming, pollution, and other environmental woes. Soaring gas prices have further complicated energy taxes, eliciting proposals for windfall profits taxes and gas tax holidays—both poor tax policy.
Whether they are looking for a way to pave roads or improve the environment, policymakers need to remember that taxes on companies that produce and use fuel will ultimately be passed on to individuals, whether as consumers, employees or shareholders.
Additional questions about gas taxes? Contact us at (202) 464-6200.
Publications from The Tax Foundation
- Rising Gasoline Prices Benefit a Few States, by Alex Wood-Doughty, Sarah Hyon and Kail Padgitt, March 22, 2011
- Connecticut Governor Malloy Proposes Multifaceted Tax Plan, by Kailee Tkacz and Mark Robyn, March 14, 2011
- Who Benefits from Corporate “Loopholes”?, by Scott A. Hodge, March 2, 2011
- State Tax Changes During 2010, by Joseph Henchman, January 12, 2011
- IEA Study Ranks Nations’ Subsidies to Fossil Fuel Consumption, by Scott A. Hodge, November 22, 2010
- A Review of 2010’s Changes In State Tax Policy, by Joseph Henchman and Xander Stephenson, August 23, 2010
- Putting Corporate Tax “Loopholes” In Perspective, by Scott A. Hodge, August 3, 2010
- Oil Today, Fatty Foods and Sugary Drinks Tomorrow: The Administration’s Assault on the Manufacturing Deduction for Oil Companies, by Scott A. Hodge, August 2, 2010
- Oil Industry Taxes: A Cash Cow For Government, by Scott A. Hodge, July 28, 2010
- Bag Taxes Disappointing in Debut, by Justin Higginbottom, May 12, 2010
- The Dam Bursts in the Beaver State: Oregon’s Wave of Tax Increases and New Spending, by Joseph Henchman and Jack Mountjoy, July 9, 2009
- Who Pays for Climate Policy? New Estimates of the Household Burden and Economic Impact of a U.S. Cap-and-Trade System, by Andrew Chamberlain, March 16, 2009
- New York Governor David Paterson’s Tax and Fee Proposals a Mixed Bag, by Josh Barro, January 22, 2009
- Arizona's Special Interest Laundry List, by Josh Barro and Joseph Henchman, June 24, 2008
- The Distributional Impact of Windfall Profits Taxes and a Gas Tax Holiday, by Gerald Prante, May 2, 2008
- Paying at the Pump: Gasoline Taxes in America, by Jonathan Williams, October 16, 2007
- Questions to Ask Before Raising the Federal Gas Tax, by Gerald Prante, August 27, 2007
- Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts, by Andrew Chamberlain and Gerald Prante, March 22, 2007
- Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?, by Andrew Chamberlain and Jonathan Williams, July 10, 2006
- Oil Company Profits and Tax Collections: Does the U.S. Need a New Windfall Profits Tax?, by Scott A. Hodge and Jonathan Williams, November 9, 2005
- State and Federal Treasuries "Profit" More from Gasoline Sales than U.S. Oil Industry, by Scott A. Hodge and Jonathan Williams, October 26, 2005
- Local, State and Federal Gas Taxes Consume 45.9 Cents Per Gallon on Average, by Jonathan Williams, September 13, 2005
- Federal Excise Taxes and the Distribution of Taxes Under Tax Reform, by J. Scott Moody, January 1, 1999
- Excise Taxes and Sound Tax Policy, by John R. McGowan, May 1, 1997
- The Use and Abuse of Excise Taxes, by Dwight R. Lee, Ph.D., May 1, 1997
- Tax Reform and Excise Tax Policy Fundamentals Conference Proceedings, January 10, 1997
- The Taxation of Energy in the U.S.: Who Pays?, by Arthur P. Hall, Ph.D., March 1, 1994
- The Price of Mobility: Gasoline Taxes in America, by Chris R. Edwards, June 1, 1993
- Tax Review: The Oil Excise Tax: Another Government Windfall, by David I. Meiselman, October 1, 1979