how to calculate virginia highway use fee

While the numbers would be different for states, a similar calculation could be made for each state (see Appendix A). Copyright 2023 by WSLS 10 - All rights reserved. As an example, an 80,000-pound 5-axle tractor trailer causes the same damage to a road as 9,600 cars even if it only weighs 20 times as much. One report has EVs making up 17.5 percent of sales in the U.S. by 2028, and this could be devastating to tax collections. The first levy was 1 cent per gallon and was originally a deficit-reduction measure following the Great Depression. A federal VMT tax rate must average 1.7 cents per mile to cover the highway funds expenditures. While maintenance costs of driving in the city or in the country may not differ substantially, the externalities connected to urban travel may be higher: contribution to air pollution and congestion in particular. Out-of-state drivers would still have to be taxed but likely through a different system. The law also guarantees that any state receives 95 cents on the dollar contributed to the Highway Trust Fund by a states residents. In total, 25 states divert a significant amount of revenue raised from motor fuel taxes to unrelated spending programs like education (Kansas and Texas), tourism (Utah), or wildlife conservation (Florida). WebClick on a Virginia toll facility for more information. Americas highways are largely funded by state, local, and federal motor fuel taxes. Examples include tobacco taxes, sugar taxes, and carbon taxes. The investments support Virginias economic recovery and transform transportation solutions for generations to come.. [37] Oregon Legislature, Senate Bill 810, https://gov.oregonlive.com/bill/2013/SB810/. HA @s He travels between Montgomery and Roanoke counties for work. In the U.S., commercial vehicles are often tracked as their diesel tax payments are distributed among the states that trucks drive through. There are sort of workarounds where you plug a device into the data port of your car, Gifford said. Virginia is reconsidering the future of funding for transportation infrastructure, as the rise of electric and more fuel-efficient vehicles has cut into the gas tax revenue that helps pay for those projects. 0000004173 00000 n Such a system could potentially also be levied on EVs by taxing battery charges based on the minimum distance an EV can drive on a full charge. .uqk5-T.oXr9Pruq. WebPassenger vehicles 4,001 lbs. xref The motor fuel tax, in contrast, is very simple and cheap to collect. [29] Basing the rate on weight per axle encourages commercial truckers to limit weight per axle. Drivers could opt into the voluntary system in lieu of paying a mandatory highway use fee that first took effect on July 1, 2020. Beside the issue of conformity among the states are concerns over data privacyespecially if GPS were used to track vehicles. Heres a breakdown of the new registration fees that will go into effect on July 1: Motorhome registration fees stay the same. DMV officials said that some may now start to see the additional fee because its also a part of getting your vehicle registration in the Commonwealth. Adjusted for inflation, that would be approximately $17.7 billion in 1994 (the first year after the last gas tax increase). This trend is illustrated below. u4$4: m+1l#`\"Y`daAx339#}8{4'+_@ * The working group is identifying all requirements to Virginias mileage-based user fee program with a priority on consumer privacy protection and equity, DMV spokesperson Jessica Cowardin said in a statement. 0000004059 00000 n At the federal level, motor fuel taxes are rather salient. A flat fee per mile based on vehicle weight measured by the odometer would be the simplest version of a VMT tax to administer and avoids most privacy issues. This could potentially be accomplished by using standard traffic data to approximate the amount owed by commuter states to destination states. 0 Source: Federal Highway Administration, Apportionment of Federal Funds, May 8, 2020. Look to your summons to determine code section. [13] Laura Bliss, Should Electric Vehicle Drivers Pay Per Mile? Bloomberg, July 23, 2019, https://www.bloomberg.com/news/articles/2019-07-23/why-charging-electric-cars-for-road-use-is-tricky. [24], Furthermore, it is not given that maintenance cost per mile has grown at a similar rate as inflation. The first law of tax writing is that tax design choices have trade-offs. If you need help with the Public File, call 540-512-1558. [32] Congressional Budget Office, Reauthorizing Federal Highway Programs: Issues and Options, May 2020, 6, https://www.cbo.gov/system/files/2020-05/56346-CBO-Highway-Reauthorization.pdf. 0000039786 00000 n CAFE standardsresult in better MPG and may encourage a switch to alternative fuel vehicles, which means using the motor fuel tax as a user fee will be more challenging as more electric and fuel-efficient vehicles are produced. For instance, Arkansas has, since 2012, dedicated part of the general sales tax levy (0.5 percent of the rate) to roads and bridges. While marginal tax rates show the amount of tax paid on the next dollar earned, average tax rates show the overall share of income paid in taxes. According to Congressional Budget Office (CBO) estimates, the Highway Trust Fund will run out of money by the end of 2021 and the deficit is projected to be almost $70 billion over the first years after the FAST Act funding expires.[3]. [45] According to the CBO, a 1-cent increase in the gas tax increases revenue by $1.5 billion over 10 years. A gas tax is commonly used to describe the variety of taxes levied on gasoline at both the federal and state levels, to provide funds for highway repair and maintenance, as well as for other government infrastructure projects. Road damage increases with weight of a vehicle but decreases based on the number of axles. [22] Congressional Budget Office, Highway Trust Fund AccountsCBOs Baseline as of March 6, 2020.. The tax also aims to counter the negative side effects caused by driving petroleum-burning motor vehicles and their contribution to congestion. [48] Jim Parsons, Maryland Shortlists Four Teams for Planned $11B P3 Highway Project, Engineering News-Record, July 20, 2020, https://www.enr.com/articles/49743-maryland-shortlists-four-teams-for-planned-11b-p3-highway-project. WebIn FY 2020, the average transaction totaled $379 in Highway Use Tax. If a state is alone in levying a VMT tax, a number of other issues appear. 0000001016 00000 n A driver must only pay this if they are registering a fuel-efficient vehicle or an electric motor vehicle. [27], In 2017, the average gas tax rate across the OECD was $2.24 per gallon, down about 15 percent from$2.62 in 2013. [40] Devising a tracking system that does not run afoul of the Constitution is obviously a prerequisite for using GPS tracking. In fact, it climbed from 15 percent to 46 percent between 1996 and 2018. 0000011748 00000 n A tax creditis a provision that reduces a taxpayers final tax bill, dollar-for-dollar. According to an article by Neal Augenstein, VDOT estimates that southbound I-95 averages approximately 80,000 vehicles a day in the area. A VMT tax could be implemented by either levying a flat fee per VMT or developing an advanced tracking system with different rates for different locations. Electric vehicles pay a flat fee ($88.20 in 2020) that reflects the 85 percent of amount paid in motor fuel taxes by an average Virginia driver. 2. 0000044949 00000 n or less go from $40.75 to $30.75 Passenger vehicles Dulles Greenway (Route 267) Dulles Toll Road (Route 267) Powhite Parkway Extension (Route 76) RMA Expressway System Pocahontas 895 (Route 895) George P. Coleman Bridge (Route 17) Chesapeake Bay Bridge Tunnel (Route 13) Chesapeake Expressway (Route 168) 0000010450 00000 n To address the latter, a paper from the RAND Corporation, a nonprofit think tank, suggested making a third party responsible for the mileage data or having multiple vendors offer metering devices to give customers a choice. If the current structure is preserved, for revenues to match expenses, the federal rate would have to increase by 12.6 cents to 31 cents per gallon and be adjusted regularly to follow increasing costs of road maintenance.[45]. 0000004286 00000 n 0000007859 00000 n Federal funds are apportioned to the states according a formula determined under the FAST Act. Virginias highway use fee went into effect July 1, 2020. I am proud that, by passing this important legislation, we have made our roads safer and created a sustainable transportation funding structure, all while lowering vehicle registration fees so Virginians can keep more of their hard-earned money. Despite inflation, the federal gas tax rate has been locked in at 18.4 cents per gallon since it went up from 14.1 cents in 1993, meaning theres less money to fund highway improvements. Fuel-efficient vehicles are defined as vehicles that have a combined fuel economy of 25 miles per gallon (MPG) or greater, while, electric motor vehicles are defined to mean vehicles that use electricity as the only source of motive power Some states have levied motor fuel taxes since 1919, and all states (including the then territories Alaska and Hawaii) and the District of Columbia had implemented a motor fuel tax by 1946. [11] Amir El-Sibaie, Electric Vehicles Will Have a Long-Term Impact on the Gas Tax.. (Figure 7 shows historical MPG development for vehicle fleet.). I paid this yesterday and it calculated to be 45% of the whole renewal. The highway use fee is calculated based on the gas tax rate at time of vehicle registration and average VMT in Virginia. Figure 7 is a graph showing the MPG by vehicle type by year that illustrates the big jump in the late 1970s. .) jhh{v$Fyw3?0$OEY 0\4!yl7R Highway Use Fee and Mileage-Based User Fee Program The highway use fee (HUF) helps make up for the fuel taxes that drivers with fuel-efficient and electric vehicles spend less on, because theyre not using as much fuel. Note: Passenger cars includes both smaller vehicles as well as SUVs, vans, and pick-up trucks. This is apparently to spread a fair contribution to the Commonwealth Transportation Fund. [20] This example only accounts for passenger cars traveling on public roads and highways. A broad tax base reduces tax administration costs and allows more revenue to be raised at lower rates. Source: U.S. Census Bureau; Federal Highway Administration; authors calculations. <<326E698EB4CD224197A9CF8FA1C7D3B7>]/Prev 126098/XRefStm 1283>> [15] Ulrik Boesen and Tom VanAntwerp, How Stable is Cigarette Tax Revenue? Tax Foundation, July 9. The federal government actually collected $19.8 billion that year, which is almost 12 percent more. On board unit measuring and transmitting VMT, Given the difficulties surrounding a universal VMT tax, one short-term solution may be to levy a simple VMT tax on commercial vehicles and EVs. [51] Ballotpedia, Arkansas Transportation Sales Tax Continuation Amendment (2020), accessed July 27, 2020, https://ballotpedia.org/Arkansas_Transportation_Sales_Tax_Continuation_Amendment_(2020). States have an added complication regarding out-of-state drivers if no federal system exists. 0000014305 00000 n hb```i ,@Q| c0ieA!10 [49] Federal Highway Administration, Why Does the Interstate System Include Toll Facilities? Sept. 8, 2017, https://www.fhwa.dot.gov/infrastructure/tollroad.cfm. This is no new idea; it simply represents a return to tradition. [13] However, one forecast suggests EVs may comprise 17.5 percent of U.S auto sales by 2028. [38] United States Government Accountability Office, Highway Trust Fund: Pilot Program Could Help Determine the Viability of Mileage Fees for Certain Vehicles, 19. Handing over data about your vehicles location at all times is understandably unpopular, especially when that information is supplied to a government entity which may have less reason to resist a subpoena than, for instance, a private company like a cell phone provider. A constant VMT is used to illustrate the difference in tax revenue collected per VMT. Since 2013, the American dollar hasappreciated in valuerelative to other currencies, including the currency of many OECD member countries,the Euro. To use standard view, enable JavaScript by changing your browser options, then try again. The highway use fee is effective July 1, 2020, and will be updated on a yearly basis. Source: Bureau of Transportation; authors calculations. Led by the DMV, a workgroup tasked with developing the program is slated to deliver an interim report to the Commonwealth thisDecember. This fee supports the Commonwealth Transportation Fund, which helps maintain our roads, highways, transit and airports. You can pay over time, as you drive, through the. At the federal level, the revenue from motor fuel taxes has not been sufficient to cover transportation expenditures since 2008, and there is no reason to think this development will reverse itself. [22] Importantly, these projections were made before the coronavirus lockdowns, and actual revenue will almost certainly fall short of estimates.[23]. It remains highly unlikely that a federal VMT tax could be implemented as a replacement to the motor fuel taxes so soon. On average, VA speeding tickets cost between $350 to $400 if you include taxes and other fees. This has the effect of reducing the value of a nations gas tax levy in American dollars, making reductions in gas taxes across the OECD look larger in magnitude than they were. Launched on June 29, the DriveTU pilot program is being conducted by Transurban, the company that operates the I-95, 395, and 495 express lanes, in partnership with the Eastern Transportation Coalition, which represents 17 East Coast states, including Virginia, and D.C. While including more parameters into the calculation of the tax rate could yield some positive results, it should probably only be pursued up to a point. Beside increasing efficiencies, GPS tracking may solve the issue of apportionment but only if all states implement the system. Specific drivers must pay additional fees, like those who own electric vehicles or cars that get 25 or more miles to the gallon. An excise tax is a tax imposed on a specific good or activity. In this example, commuter data would be used to calculate the allocation of revenue to the District of Columbia from those collected by Maryland and Virginia. WebRight of Way Use Fee Information. At the federal level, the Highway Trust Fund is projected to run out of money by the end of next year. In 2012, the United States Supreme Court ruled that unwarranted GPS tracking of vehicles was unconstitutional. [6], Diesel fuel is taxed at 24.3 cents per gallon at the federal level and at a combined (all state and local taxes) rate of 37.5 cents at the state level. Relevant to Fairfax County and the rest of Northern Virginia, a large-scale study of how mileage-based fees might work in conjunction with toll lanes is now underway. Copyright 2020 WHSV. Too many parameters would result in an increasingly complex tax design, which would make it less transparent. [3] Congressional Budget Office, Highway Trust Fund AccountsCBOs Baseline as of March 6, 2020, Mar. 0000006515 00000 n These increases do not happen in a vacuum and would hurt the economy as a whole as well as disproportionately tax the bottom quintiles of income earners. The amount of state and local road spending covered by gas taxes, tolls, user fees, and user taxes varies widely among states. Essentially, this approach would entail a unique kind of inflation indexing of gas taxes to roughly approximate revenue collections under a VMT. A sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions. 0000001283 00000 n The argument could be made that everyone benefits from a well-maintained network of roads, for instance, to transport goods around the country, and as such, everyone should contribute. Calculate speeding fine. U.S. states apportion business profits based on some combination of the percentage of company property, payroll, and sales located within their borders. In 1956, the rate was increased to 3 cents and the Highway Trust Fund was established to fund the new Interstate Highway System. The fee schedule for the mileage-based user fee program shall be calculated by dividing the amount of the highway use fee as determined pursuant to subsection B of "Fuel-efficient vehicles" are defined as vehicles that have a combined fuel Hence, everyone is paying for the roadseven if they do not drive on them. Neither the [Highway Use Fee] nor the EV Registration fee are intended to suppress the sales of fuel efficient or electric vehicles, but simply recapture the average annual revenue from the foregone gas taxes, Howell said. This discrepancy between revenue and expenditures breaks with the user-fee principle and limits the effectiveness of taxes on transportation by keeping the price of driving artificially low. [14] EVAdoption, EV Sales Forecasts, accessed July 9, 2020, https://evadoption.com/ev-sales/ev-sales-forecasts/. For instance, if every single motorist is liable to pay their own taxes to the government, the effective number of taxpayers would grow considerably compared to todays system. Converting the existing system to a VMT tax could make tax collection more effective as trucking companies would not have to deal with apportioning tax payments to each state; it could be relatively automatic. 2 Axles - Car, SUV, Van, Pickup. Taxes targeting market activity that generate negative externalities are called Pigouvian taxes. [17] This would have negatively impacted the average vehicle fuel economy as larger vehicles get less MPG than lighter vehicles. The consultant KPMG previously estimated that Virginia would lose nearly 33% of its gas tax revenues by 2030 due to fuel efficiency, or approximately $260 million. On July 1, 1998, changes to the Code of Virginia providing for the establishment of a public right of way use fee to cover the use of The regional transient occupancy tax is raised from $2 to $3.The bill authorizes the use of transportation bonds to complete the final section of Corridor Q of the Appalachian Development Highway System, and authorizes a bond issuance for improvements in the Interstate 81 and Interstate 66 corridors.The bill establishes a new Carpenteri was surprised to receive a notice for a $150 highway use fee when he had to renew his car registration last month. And over time, this car enthusiast wanted a car that benefitted the environment and his wallet. Click here to take a moment and familiarize yourself with our Community Guidelines. WebThe annual highway use fee will be updated yearly on July 1. trailer Excise taxesare commonly levied on cigarettes, alcoholic beverages, soda, gasoline, insurance premiums, amusement activities, and betting, and typically make up a relatively small and volatile portion of state and local and, to a lesser extent, federal tax collections. [16] Mike Monticello, Americas Favorite Cars: SUVs, Consumer Reports, Feb. 28, 2017, https://www.consumerreports.org/suvs/americas-favorite-cars-suvs/; Jerry Edgerton, SUVs are running sedans off the American roads, CBS News, May 3, 2018, https://www.cbsnews.com/news/suvs-are-running-sedans-off-the-american-roads/; and United States Environmental Protection Agency, The 2019 EPA Automotive Trends Report, March 2020, 6, https://nepis.epa.gov/Exe/ZyPDF.cgi?Dockey=P100YVK3.pdf. Externalities can be caused by either production or consumption of a good or service and can be positive or negative. For more details, please visit the Highway Use Feeinformation page. All rights reserved. Many governments exempt goods like groceries; base broadening, such as including groceries, could keep rates lower. Significant concerns regarding privacy must be addressed against a desire for a targeted, equitable, and efficient tax. Over the last dozen years highway funding has increasingly been paid for by the federal governments general fund. Surveys suggest there could be some hurdles to getting the general public to accept a mileage-based fee system, including skepticism of its fairness and privacy concerns. Specific drivers must pay additional fees, like those who own electric vehicles or cars that get 25 or more miles to the gallon. go from $45.75 to $35.75, Pickup and panel trucks 6,501 to 10,000 lbs. The formula includes factors of each states share of lane miles of federal aid highways, vehicle miles traveled on federal aid highways, and number of fatalities on the federal aid system. [41] Kentucky has a flat rate of 2.9 cents per VMT for combination trucks weighing above 60,000 pounds. To address these concerns, any increase in the gas or VMT tax would be best offset by a tax cut of an equal dollar amount.[46]. Commercial traffic includes both large tractor trailers and smaller freight trucks. 2020. https://taxfoundation.org/cigarette-tax-revenue-tool/. This is, however, not the case, as shown in Table 3: Almost every state spends more on highways than they collect in dedicated revenue from federal, state, and local sources. As a 501(c)(3) nonprofit, we depend on the generosity of individuals like you. These figures do not tell the whole story though. taxes.js?container_id=buzzsprout-player-5817529&player=small" type="text/javascript" charset="utf-8">. Table 4 enumerates the amounts allocated to each state for highway projects from the federal government in FY 2017. A tax credit differs from deductions and exemptions, which reduce taxable income, rather than the taxpayers tax bill directly. For fuel-efficient vehicles, the fee is calculated to reflect the 85 percent of the difference between motor fuel taxes paid on the fuel-efficient vehicle and motor fuel taxes paid by a vehicle driving 23.7 MPG.[34]. In 1994, a passenger car averaged 20.7 miles per gallon (MPG) and drivers paid 3.2 cents in state and federal tax per VMT. The last spike occurred in 1994 (see Figure 4) and coincides with the latest federal motor tax increase. 0000007243 00000 n If it is still policymakers aim to fund transportation with taxes levied on transportation, change is needed. A good option to increase authorities expertise with the system would be to implement VMT taxes on commercial freight vehicles. Internal combustion engines can be loud and dirty, and a motor fuel tax aims to offset their cost to society. This tax is set to expire in 2022 but this year voters get to decide whether to make it permanent. See OReGO, Get started FAQ.. Copyright 2018-2023 Local News Now LLC. Clean Special Fuel Plates According to CBO estimates, the Highway Trust Fund will run out of money by the end of 2021 and the deficit is projected to be almost $70 billion over the first five years after the FAST Act funding expires. https://www.dmv.virginia.gov/vehicles/#HighwayUse_fee.asp. Washington, DC 20005, Banner image attribution: Adobe Stock, zephyr_p, Tax Expenditures, Credits, and Deductions, Tax Reform Plan for Growth and Opportunity, Location Matters: State Tax Costs of Doing Business, Tax Reforms for Mobility and Modernization, Consumption Tax Policies in OECD Countries, Matching Federal Outlays Would Result in Federal Rate Increase, https://www.fhwa.dot.gov/policyinformation/statistics/2018/fa4.cfm, https://taxfoundation.org/when-did-your-state-enact-its-gas-tax/, https://itep.org/how-long-has-it-been-since-your-state-raised-its-gas-tax-maps/, https://www.cbo.gov/system/files/2020-03/51300-2020-03-highwaytrustfund.pdf, https://www.api.org/~/media/Files/Statistics/State-Motor-Fuel-Taxes-Charts-July-2020.pdf, https://taxfoundation.org/electric-vehicles-gas-tax/, https://www.nhtsa.gov/laws-regulations/corporate-average-fuel-economy, https://www.eia.gov/outlooks/aeo/pdf/aeo2020.pdf, https://www.bloomberg.com/news/articles/2019-07-23/why-charging-electric-cars-for-road-use-is-tricky, https://evadoption.com/ev-sales/ev-sales-forecasts/, https://taxfoundation.org/cigarette-tax-revenue-tool/, https://www.consumerreports.org/suvs/americas-favorite-cars-suvs/, https://www.cbsnews.com/news/suvs-are-running-sedans-off-the-american-roads/, https://nepis.epa.gov/Exe/ZyPDF.cgi?Dockey=P100YVK3.pdf, https://www.eia.gov/totalenergy/data/annual/showtext.php?t=pTB0208, https://www.eia.gov/opendata/qb.php?category=711246&sdid=TOTAL.PCFRRUS.A, https://taxfoundation.org/gas-tax-revenue-decline-as-traffic-drops/, https://www.cbo.gov/sites/default/files/114th-congress-2015-2016/reports/49910-infrastructure.pdf, https://www.gao.gov/assets/130/127292.pdf, https://taxfoundation.org/federal-gas-tax-falls-behind-oecd-peers/, https://www.cbo.gov/sites/default/files/112th-congress-2011-2012/reports/05-17-highwayfunding.pdf, https://www.cbo.gov/system/files/2020-05/56346-CBO-Highway-Reauthorization.pdf, https://www.gao.gov/assets/660/650863.pdf, https://gov.oregonlive.com/bill/2013/SB810/, http://www.nbcnews.com/id/20216302/ns/technology_and_science-tech_and_gadgets/t/e-zpass-records-out-cheaters-divorce-court/, https://supreme.justia.com/cases/federal/us/565/400/, https://www.cbo.gov/system/files/2019-10/55688-CBO-VMT-Tax.pdf, http://www.cbo.gov/sites/default/files/45416-TransportationScoring.pdf, https://taxfoundation.org/options-fix-highway-trust-fund/, https://taxfoundation.org/federal-infrastructure-bill-cbo-effects-of-federal-investment/, https://www.enr.com/articles/49743-maryland-shortlists-four-teams-for-planned-11b-p3-highway-project, https://www.fhwa.dot.gov/infrastructure/tollroad.cfm, https://reason.org/policy-brief/how-much-gas-tax-money-states-divert-away-from-roads/#new-york-diversions, https://ballotpedia.org/Arkansas_Transportation_Sales_Tax_Continuation_Amendment_(2020). 0000040606 00000 n The Virginia Department of Motor Vehicles is currently fielding requests from private contractors to operate the program, which it anticipates rolling out in July 2022. There are currently less than two million EVs in the U.S. out of a vehicle fleet of more than 268 million vehicles, which means missed revenue from EVs is still low. Why are vehicles that are easier on the road (and environment) being footed with a bill to cover the costs of vehicles that cause more damage from daily use? [2] With the current funding program, the Fixing Americas Surface Transportation Act (FAST Act), expiring this year, Congress must decide how to pay for the Highway Trust Fund in the years to come. The picture is slightly different when looking at federal tax collections, where rates have held constant in recent years. A differentiated VMT tax based on driving location, and perhaps even time of travel, could also more precisely capture the externalities related to transportation. [29] Congressional Budget Office, Testimony of Joseph Kile: The Highway Trust Fund and Paying for Highways, May 17, 2011, 31, https://www.cbo.gov/sites/default/files/112th-congress-2011-2012/reports/05-17-highwayfunding.pdf. The changes, which include tying the gas tax rate to the Consumer Price Index to keep up with inflation starting next year, will help Virginia diversify its funding sources to offset stagnant or declining gas tax revenue, state legislators say. For a VMT tax, the choices will be between a simple but less effective tax and a complex but more effective tax. [38], Privacy concerns have merit and must be considered, even if the data was handled by a third-party company. 4. The motor fuel tax is a relatively well-designed tax which acts as a user fee by raising revenue to fund the highway system. A tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. [4] Robert S. Kirk and William J. Mallett, Funding and Financing Highways and Public Transportation, Congressional Research Service, May 11, 2020, https://fas.org/sgp/crs/misc/R45350.pdf. [28] Garrett Watson, Americas Gas Tax Falls Further Behind OECD Peers When Controlling for Exchange Rates, Tax Foundation, May 24, 2019, https://taxfoundation.org/federal-gas-tax-falls-behind-oecd-peers/.

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