Abstract
The shifts in expenditure patterns of motor-fuel tax receipts that have occurred over the last decade typically are not included in the incidence estimates of these taxes. We explicitly incorporate these changing expenditure patterns into our analysis of distributional impacts of motor-fuel tax increases using an applied general equilibrium framework. Our results indicate that the greater the proportion of motor-fuel tax revenue devoted to general uses, the greater is the absolute and relative burden of the lowest income household, and the more regressive is the policy with respect to the overall distributional structure.
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