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Journal of Health Politics, Policy and Law 1988 13(4):723-734; DOI:10.1215/03616878-13-4-723
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Duke University Press

Gas Taxes and Motor Vehicle Fatalities

J. Paul Leigh
San Jose State University

Arthur L. Frank
University of Kentucky

Economists view taxes as a more efficient means of reducing the consumption of a product than regulation. They have therefore suggested raising cigarette and alcohol taxes to reduce the undesirable effects of tobacco and alcohol on the public's health. This essay suggests that a gasoline tax can have similar beneficial influences on reducing highway deaths and injuries. Moreover, if some proceeds of the tax are used to finance mass transit, the regressiviry of the tax can be ameliorated.







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