Alm, James; Sennoga, Edward; Skidmore, Mark - Economics Department, University of Wisconsin-Whitewater - 2005
In this paper we use monthly gasoline price data for all fifty U.S. states over the period 1984 to 1999 to examine the incidence of state gasoline excise taxes. Standard economic theory predicts full shifting of the excise tax to consumers when the supply of gasoline is perfectly elastic, and...
