Taxing Electric Vehicles: Striking a Balance Between Preventing Highway Deterioration and Promoting Environmental Responsibility
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Authors
Bellon, Peyton
Issue Date
2023-09
Volume
56
Issue
4
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
This Note begins by exploring the history of the federal gasoline tax and its deficiencies when it comes to raising revenue for highway maintenance and the history of federal electric vehicle tax policy. This Note then outlines and analyzes the solutions that some states have proposed or adopted to raise highway revenue as electric vehicles gain in popularity and market share. The Note then recommends governments at the state and federal level refrain from taxing electric vehicles or at least tax electric vehicles at lower rates than gasoline-powered vehicles until electric vehicles gain a dominant market share relative to gasoline-powered vehicles, and once this market share threshold is reached, governments should implement a vehicle miles tax in place of the gasoline tax.
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Citation
Publisher
Creighton University School of Law