What Do Americans Think About Federal Tax Options to Support Transportation? Results from Year Twelve of a National Survey

This report summarizes the results from the twelfth year of a national public opinion survey asking U.S. adults questions related to their views on federal transportation taxes. A nationally-representative sample of 2,516 respondents completed the online survey from February 5 to 23, 2021. The questions test public opinions about raising the federal gas tax rate, replacing the federal gas tax with a new mileage fee, and imposing a mileage fee just on commercial travel. In addition to asking directly about support for these tax options, the survey collected data on respondents’ views on the quality of their local transportation system, their priorities for federal transportation spending, their knowledge about gas taxes, their views on privacy and equity matters related to mileage fees, travel behavior, and standard sociodemographic variables. This large set of variables is used to identify personal characteristics and opinions correlated with support for the tax options. Key findings include that large majorities supported transportation improvements across modes and wanted to see the federal government work towards making the transportation system well maintained, safe, and equitable, as well as to reduce the system’s impact on climate change. Findings related to gas taxes include that only 2% of respondents knew that the federal gas tax rate had not been raised in more than 20 years, and 71% of respondents supported increasing the federal gas tax by 10 cents per gallon if the revenue would be dedicated to maintenance. With respect to mileage fees, roughly half of respondents supported some form of mileage fee, whether that was assessed on all travel or just on commercial travel, 62% believe that low-income drivers should pay a reduced mileage fee rate, and 52% think that electric vehicles should pay a lower rate than gas and diesel vehicles. The analysis of trends across the survey series, which has run from 2010 to 2011, shows that support for both higher gas taxes and a hypothetical new mileage fee has risen slowly but steadily, and Americans’ experience with COVID over the past year has not disrupted those trends. Finally, support for the tax and fee options varies mostly by most personal characteristics, but there are frequently large differences correlated with age, community type, and political affiliation.

Barriers to energy sustainability: A case study from Ukraine

Sustainability goals imply not only economic and environmental components, but also a social one. The energy business around the world is profitable and economically viable, but it does not always bring appropriate benefits to a society. Besides, some governments, instead of protecting the interests of the population, turn a blind eye and generate injustice in relation to some parts of society in collaboration with energy companies. This paper examines one of the cases when the authorities pursue an unfair policy and contribute to the growth of inequality in society through regulating the natural gas tariffs. The paper considers a case of natural gas consumption and its unfair taxation by the Ukrainian government, which the authors called “gas tax”. A statistical analysis of this case revealed that honest middle-income taxpayers (middle class) are at the most disadvantageous position because they have to pay for utilities at the highest price. The paper also discusses a number of challenges and ethical issues related to the payment of gas tax. All these challenges should become arguments for revising the gas tax, making it less painful for the people and fair.

Gasoline Tax Increases in the American States: A Case for Responsive Taxation

This paper analyzes the determinants of legislation to increase state gasoline taxes from 1985 to 2013. It closely considers the motives of the political actors considering adoption, comparing the predictive power responsive government and excessive government theories. It finds strong evidence for responsive governments: traffic fatalities per-capita and the proportion of bridges deemed structurally deficient are among the strongest predictors of state gas tax increases. The conclusion of this paper is that gasoline tax increases in the American states represents a case of responsive taxation.

Pengaruh Pengalaman Diperiksa terhadap Kepatuhan Pajak Perusahaan Besar

Artikel ini mempelajari hubungan antara jumlah pemeriksaan yang pernah dialami sebelumnya dengan kepatuhan pembayaran pajak penghasilan perusahaan. Fokus penelitian adalah wajib pajak pada KPP Wajib Pajak Besar, KPP Minyak dan Gas Bumi, dan KPP PMB. Heckman Two Step Estimation digunakan untuk mengestimasi aturan seleksi pemeriksaan, dan keputusan kepatuhan perusahaan. Hasil estimasi tahap pertama menunjukkan bahwa ada aturan yang sistematis dalam proses seleksi pemeriksaan. Hasil estimasi tahap kedua menunjukkan bahwa perusahaan dengan jumlah pemeriksaan lebih banyak, keuntungan yang lebih rendah, average tax rate yang lebih rendah memiliki rasio kepatuhan yang lebih tinggi.Kata kunci : kepatuhan; kepatuhan pajak; pemeriksaan pajak; pajak penghasilan; seleksi pemeriksaan, ABSTRACTThis paper examines the relationship between the amount of past audit experience and firm’s income tax compliance. Focusing upon taxpayers in Large Taxpayer Tax Office, Oil and Gas Tax Office, and Listed Company Tax Office. A Heckman two step estimation is used to estimate the audit selection rule the firm’s compliance choice. The first step estimation results indicate that there is a systematic rule as a guidance in the selection process. The second stage results show that firms with more past audit experience, have a lower profit, and a lower average tax rate have a higher compliance ratio.Key words : compliance; tax compliance; tax audit; income tax; audit selectionJEL Classification : H26.D22

Managing energy consumption: a case of natural gas as a taxation tool in Ukraine

Energy consumption is managed to some degree in different countries. If the government is interested in reducing the energy poverty and increasing the energy consumption, it provides enough energy access for all consumers. However, sometimes, in order to regulate the energy market properly, the government should pursue other goals, i.e., political, economic, or even fiscal. This study aims to figure out how the new natural gas policy of Ukrainian government reflects on the main stakeholders’ incomes and expenses: the profits of domestic gas companies; the expenses of the four main groups of households by income. The article shows the case of unfair taxation of households’ natural gas consumption by the Ukrainian government that was named by the authors as “gas tax.” Analyzing this case using the statistical indicators of dynamics, distribution and structure, it was found out that the honest taxpayers who receive middle incomes (middle class) are in the most disadvantaged position because they are forced to pay the highest price and the largest share of their income for utilities. The paper also includes distinguishing several shortcomings and ethical problems that appear during application of the gas tax in Ukraine: growth of cost inflation, reduction in domestic consumption, reducing the profitability of business; reducing the middle class and increasing the stratification of society, concealment of real incomes and growth of the shadow economy, enhancing injustice and labor migration abroad. All these problems are the arguments for reconsidering gas tax to make it fair and less painful for the economy and households.

Estimating the Equity Effects of Adding Additional Parameters to a Mileage-Based Road Usage Charge for Seven States

This paper explores the feasibility and sensitivity of a mileage-based road usage charge (RUC) as an alternative to the gas tax. The specific purpose is to evaluate factors that could be considered when setting a charge to account for the complex makeup of statewide motor fleets, and to consider the diversity of household driving behaviors and experiences. The researchers considered a range of potential parameters before choosing to focus on fuel type and fuel efficiency. If based on annually adjusted efficiency quantiles, a parameterized RUC could prevent revenue erosion over time. Formulas based on these parameters were compared with the current fuel excise tax and a flat RUC. Distributional effects of parameters were assessed for urban, mixed, and rural household categories, and for vehicles of different fuel types. Results show that households in urban tracts tend to pay slightly more under all formulations, and households in mixed and rural tracts pay less compared with an excise-based gas tax. In addition to changes across regions of a state, the method allows examination of the groups within these categories. Research found that adjusting for fuel efficiency reduced the change in incidence between urban, mixed, and rural census tracts, and between fuel types, that results from moving to a flat RUC. Fuel type parameters resulted in only small differences from the flat rate RUC because of low alternative fuel penetration in most states. This may change over time depending on the rate of integration of alternative fuels into the passenger car fleet.