Estimates have been developed of how the burden of the Federal Highway Revenue Act of 1982 is distributed in relation to the former federal highway tax package. The tax burdens are reported by population-income decile. A large input-output model with several linking models of consumer expenditures and vehicle stocks is used to compute the indirect effects on consumers, assuming all tax payments are passed forward as higher product prices. The net burden of the new law is shown to be distributed regressively with respect to after-tax family income. The indirect effects are somewhat more regressively distributed than the direct effects.
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