Restructuring the Federal Fuel Excise Tax

This report, by Jack Mintz and Nancy Olewiler, provides the rationale for this revenue-neutral tax proposal, and discusses how such environmental taxation can be useful in improving the overall tax structure to achieve cost-effective environmental protection. In short, converting the existing tax on vehicle fuels into a broader, environmentally based fuel tax, and using the revenues to reduce other taxes, could contribute to both a better environment and economy.