Claims of the regressivity of gasoline taxes typically rely on annual surveys of consumer income and expenditures which … show that gasoline expenditures are a larger fraction of income for very low income households than for middle or high … income. It uses data from the Consumer Expenditure Survey to reassess the claim that gasoline taxes are regressive by …

I employ a unique data-set on fueling station locations in the United States and their corresponding retail gasoline … on the high-tax side. Gasoline consumers bear 75 percent of the fuel tax on the high-tax side, as compared to 100 percent …