Author: United States. Congress. Senate. Committee on the District of ColumbiaPublisher:
ISBN:
Category : Gasoline
Languages : en
Pages : 82
Book Description
Increased Gasoline Tax for the District of Columbia
Author: United States. Congress. Senate. Committee on the District of ColumbiaPublisher:
ISBN:
Category : Gasoline
Languages : en
Pages : 82
Book Description
The Option of an Oil Tax to Fund Transportation and Infrastructure
Author: Keith CranePublisher: Rand Corporation
ISBN: 0833051822
Category : Business & Economics
Languages : en
Pages : 55
Book Description
Federal spending on surface-transportation infrastructure outpaces federal taxes on gasoline and diesel fuel. Increasing fuel efficiency means that fuel-purchase expenditures have dropped, so real revenue generated from these taxes has declined. A percentage tax on crude oil and imported refined-petroleum products consumed in the United States could fund U.S. transportation infrastructure.
The U.S. Federal Gasoline Tax
Author: David BesankoPublisher:
ISBN:
Category : Gas industry
Languages : en
Pages : 6
Book Description
Although the federal gasoline tax played multiple roles in financing surface transportation infrastructure in the United States, experts did not agree on the tax's purpose. Some argued that it was essentially a fee for users of the nation's federally supported highways. Others suggested that it should play a more prominent role in environmental, energy, and transportation policy by correcting for driving-related externalities. Still others suggested that it should be used to reduce the federal budget deficit. Finally, the tax itself had remained at the same level since 1993, and with the Highway Trust Fund virtually insolvent, many experts believed it was time for an increase. The case presents a background on the U.S. federal gasoline tax, an overview of the market for gasoline in the United States, and survey of gasoline taxes in U.S. states as well as several other countries around the world. The case can be used to discuss the incidence of the gasoline tax, as well as its role as a Pigouvian tax to deal with negative externalities related to gasoline consumption and driving. There is sufficient data in the case to enable students to analyze the incidence of the federal gasoline tax and to determine the socially efficient level of the tax in light of externalities related to gasoline consumption and driving.
Extension of the Gasoline Tax
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Gasoline
Languages : en
Pages : 64
Book Description
Gasoline Tax in the District of Columbia
Author: United States. Congress. Senate. District of Columbia CommitteePublisher:
ISBN:
Category : Gasoline
Languages : en
Pages : 88
Book Description
Increased Gasoline Tax for D.C.
Author: United States. Congress. Senate. Committee on the District of ColumbiaPublisher:
ISBN:
Category : Gasoline
Languages : en
Pages : 84
Book Description
Considers (72) H.R. 5823.
Collection of Federal Fuel Taxes
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural TaxationPublisher:
ISBN:
Category : Gasoline
Languages : en
Pages : 218
Book Description
Proposals to Increase the Federal Gasoline and Diesel Taxes for Deficit Reduction Purposes
Author: United States. Congress. House. Committee on Public Works and Transportation. Subcommittee on Surface TransportationPublisher:
ISBN:
Category : Budget deficits
Languages : en
Pages : 256
Book Description
Oil and Gas Tax
Author: Denney L. WrightPublisher: Aspen Publishing
ISBN: 1543817580
Category : Law
Languages : en
Pages : 575
Book Description
Taxation of oil and gas is one of the more complicated areas of the U.S. federal income tax law. Unique principleshave developed over the years as Congress, the IRS, the courts and taxpayers have designed, interpreted, and pursued energy development. Taxpayers and the government have had to deal with the high risk and significant costs associated with oil and gas development, all within the context of oil and gas production being a core national security priority through the years. The unconventional revolution combined with continued significant conventional development has caused a renewed interest in these matters. Taxation is always crucial in judging the economics of oil and gasdevelopment, so this casebook should prove timely as taxpayers and financial advisors renew their interest — or immerse themselves for the first time — in these concepts and principles. A particular challenge is application of conventional rulesto unconventional production processes, which is highlighted and explored in this timely casebook. The aim of Chapter 1 is to provide an overview of the history of oil and gas development in the United States, as well as to introduce basic federal income tax concepts. This knowledge will facilitate the in-depth study of U.S federal oil and gas taxation in Chapters 2–11. Professors and students will benefit from: Discussion of historic oil and gas industry and general federal income tax issues Discussion of oil and gas tax principles, provisions and policies, highlighting unique aspects of the law Text that fits unconventional development into the conventional tax rules developed over the years Practitioners will benefit from: Refresh of oil and gas tax issues contained in a casebook dedicated entirely to oil and gas tax matters Comparison and contrast of unconventional and conventional principles, policies and tax rules
Farmer's Gas Tax Refund ...
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 24
Book Description