Template-type: ReDIF-Paper 1.0

Author-Name: David L. Sjoquist
Author-Workplace-Name: Center for State and Local Finance, Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Email: sjoquist@gsu


Title: Funding Transportation in Georgia: Vehicle Miles Traveled Tax

Abstract: In this report, we explore the mileage tax (i.e., a vehicle miles traveled (VMT) tax) to provide a basic understanding of what a milage tax is, to describe the options for how it might be implemented, and to explore many of the issues associated with switching from a motor fuel tax to a mileage tax. Such a switch would likely be implemented over time, with some vehicles continuing to pay the motor fuel tax for a protracted period and with an increasing number of other vehicles paying a tax based on miles driven. A tax based on miles driven is alternatively referred to as a vehicle-miles traveled (VMT) tax or fee, a mileage-based user fee (MBUF), or a road user charge (RUC).

Length: 34 pages

Creation-Date: 2023-07

File-URL: https://cslf.gsu.edu/files/2023/07/cslf2301.pdf
File-Format: application/pdf

Handle: RePEc:ays:cslfwp:cslf2301