Identifying and Quantifying Rates of State Motor Fuel Tax Evasion (2008) / Chapter Skim
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Pages 4-13
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41.1 Introduction Revenues from motor fuel are used primarily to support the states' transportation systems. In this time of large state budgetary deficits, it is particularly important that all motor fuel tax funds are collected, remitted, and credited to the respective state highway accounts.
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revenue growth suggest that these recent changes in motor tax policies have reduced evasion and enhanced collections (Baluch, 1996)
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At the federal level, the point of taxation for gasoline was moved to the terminal rack by the Tax Reform Act (TRA)
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use was generally also taxed for state transportation programs. Many states have adopted IRS definitions of taxable uses of diesel fuel for ease of enforcement and are enforcing the law by performing spot-checks to ensure that dyed fuel is not being burned on-road.
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The International Fuel Tax Agreement (IFTA) , created as a component of ISTEA in 1991, represents one of the first efforts toward uniformity.
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1.5 Motor Fuel Excise Tax Revenue Forecasting Motor fuel consumption and excise revenue forecasting models have been developed by the federal government and many state governments. These models vary in parameters, scope, and data used.
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1.5.1.1 National Energy Modeling System (NEMS) At the federal level, the U.S.
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casting models are greatly reliant on data from the Office of Management and Budget (OMB) , the Council of Economic Advisors and the Treasury Department (Weimar et al., 2002)
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between ExSTARS data and state tax returns. If a state's point of taxation is below the rack, data on how much fuel enters the state may still prove useful, though ExSTARS in practice has limited application in this case because it doesn't identify the company that receives the fuel delivery (FTA, 2004c)
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FHWA disaggregates the data, relying on travel and fleet fuel efficiency data to allocate funds to states. This process is known as the "attribution process." GAO found that there is little assurance that HTF allocations to each state are accurate.
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