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Cost-Benefit Analysis of Implementing a Sales Tax on Motor Fuels in Wisconsin

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Author(s)
Coe, Kieran; Hartung, Adam; Russ, Jennifer; Smith, Adam; Whalen, Peter
Date
Jan 2011
Series
La Follette School Working Papers
Abstract
This cost-benefit analysis devises a mixed-tax alternative to Wisconsin's 32.9 cent excise tax on motor fuel. The authors compare their alternative to the current tax and to three variations on the current policy that take inflation and sudden price changes into account. Changing from the status quo of 32.9 cents per gallon to the mixed-tax alternative could yield Wisconsin an additional $1.7 billion in total revenue from 2012 to 2020, if price shocks are considered.
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http://digital.library.wisc.edu/1793/48610 
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