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Public Works Management & Policy
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A Dozen Reasons For Gasoline Taxes

Martin Wachs

University of California, Berkeley

Motor fuel taxes at state and federal levels have traditionally been earmarked for transportation investments, supporting road construction, maintenance, operations, and increasing public transit. Recently, elected officials have been reluctant to raise fuel taxes despite increases in the cost of transportation programs. Other forms of support, especially borrowing and local sales taxes, are playing larger roles in transportation finance. Raising fuel taxes would be more effective, efficient, and equitable than the alternatives that are increasingly more popular.

Key Words: transportation • finance • fuel • taxation • user fees

Public Works Management & Policy, Vol. 7, No. 4, 235-242 (2003)
DOI: 10.1177/1087724X03253152
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