Distributional impacts of changing from a gasoline tax to a vehicle-mile tax for light vehicles: A case study of Oregon

A vehicle-miles traveled (VMT) tax is frequently mentioned as viable alternative to a fuel tax for collecting highway users fees from light vehicles. Both a static model and a regression based model are used here to assess the distributional impacts of a switch from a fuel tax to a VMT tax for the s...

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Bibliographic Details
Published in:Transport policy 2010-11, Vol.17 (6), p.359-366
Main Authors: Starr McMullen, B., Zhang, Lei, Nakahara, Kyle
Format: Article
Language:English
Subjects:
Fuel
Fuel tax
Highway user fee
Highways
Motor vehicles
Oregon
Tax incidence
Tax policy
Vehicle-miles traveled (VMT)
Vehicle-miles traveled (VMT) Fuel tax VMT tax Tax incidence Highway user fee
VMT tax
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Summary:A vehicle-miles traveled (VMT) tax is frequently mentioned as viable alternative to a fuel tax for collecting highway users fees from light vehicles. Both a static model and a regression based model are used here to assess the distributional impacts of a switch from a fuel tax to a VMT tax for the state of Oregon. The VMT tax is found to be slightly more regressive than the fuel tax and rural households are found to actually benefit relative to urban households under a VMT tax. Two alternative VMT structures that might increase incentives to use more fuel efficient vehicles are provided, but both are found to be even more regressive than a flat VMT tax .
ISSN:0967-070X
1879-310X
DOI:10.1016/j.tranpol.2010.04.002