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Research article

First published 2026

How Do Governments Set Fuel Excise Levies? A Testable Theoretical Framework and Evidence from Australia

Julian Inchauspe, Raymond Li

The Energy Journal

Retricted access

Research article

First published 1997-3

The Effects of Reducing the Motor Fuels Excise Tax on Agriculture in the United States

Noel D. Uri, Roy Boyd

Energy & Environment

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Research article

First published 2013

Fuel Tax Evasion via the Fuel Tax Refund Process

Brian V. Church, Pat McGowen, Craig Abernathy

Transportation Research Record: Journal of the Transportation Research Board

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Research article

First published 2019-10

Estimating the Equity Effects of Adding Additional Parameters to a Mileage-Based Road Usage Charge for Seven States

Kyle A. Schroeckenthaler, Stephen S. Fitzroy

Transportation Research Record: Journal of the Transportation Research Board

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Research article

First published 2017-7

Does Perception of Gas Tax Paid Influence Support for Funding Highway Improvements?

Ronald C. Fisher, Robert W. Wassmer

Public Finance Review

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Research article

First published 2013

Emerging Strategies in Mileage-Based User Fees

Paul Sorensen, Liisa Ecola, Martin Wachs

Transportation Research Record: Journal of the Transportation Research Board

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Research article

First published 2017-9

Evolution of Excise Taxation in the Usa since the Great Recession

Boris Morozov

Public Finance and Management

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Research article

First published 2020-9

Impact of Electric and Hybrid Vehicles on Highway Trust Fund in Alabama

Dan Xu, Huaguo Zhou, Chennan Xue [...]

Transportation Research Record: Journal of the Transportation Research Board

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Research article

First published 2017

Assessing the California Fuel Tax Swap of 2010

Anne Brown, Mark Garrett, Martin Wachs

Transportation Research Record: Journal of the Transportation Research Board

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Research article

First published 1996-1

Revenue Enhancement through Increased Motor Fuel Tax Enforcement

Stephen J. Baluch

Transportation Research Record: Journal of the Transportation Research Board

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