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The option of an oil tax to fund transportation and infrastructure

The option of an oil tax to fund transportation and infrastructure

Crane, Keith, 1953- author; Wachs, Martin, author; Burger, Nicholas, author

This paper discusses using an oil tax to fund U.S. transportation infrastructure. The paper discusses the pros and cons of an oil tax to take the place of the current gasoline and diesel taxes. Federal spending on surface-transportation infrastructure outpaces federal taxes on gasoline and diesel fuel. Increasing fuel efficiency means that fuel-purchase expenditures have dropped, so real revenue generated from these taxes has declined. A percentage tax on crude oil and imported refined-petroleum products consumed in the United States could fund U.S. transportation infrastructure

eBook, Electronic resource, Book. English. Electronic books.
Published Santa Monica, CA : RAND 2011

This resource is available electronically from the following locations


Statement of responsibility: Keith Crane, Nicholas Burger, Martin Wachs
ISBN: 0833051830, 1283135817, 9780833051783, 9780833051837, 9781283135818
Note: Includes bibliographical references (pages 29-31).
Note: Online resource; title from PDF title page (viewed Mar. 4, 2011).
Physical Description: 1 online resource (xv, 31 pages) : charts.
Series: Occasional paper
Subject: Gasoline.; Petroleum Taxation Economic aspects United States.; BUSINESS & ECONOMICS Industries Transportation.; Diesel fuels.; Fuel taxes.; Petroleum Taxation Economic aspects.; Infrastructure (Economics) United States Finance.; United States.; BUSINESS & ECONOMICS International Taxation.; Transportation Finance.; Transportation United States Finance.; Infrastructure (Economics) Finance.
Series Title: Occasional paper (Rand Corporation)
Local note: JSTOR Books at JSTOR Open Access


  1. Introduction
  2. Why tax oil?
  3. How much might oil be taxed?
  4. Who would pay the tax?