Federal Excise Tax on Tires: Where the Rubber Meets the Road

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This report examines the history of the federal excise tax on tires. The excise tax on tires was first levied in 1918 mainly because of revenue needs brought about by World War I. The tax was reduced after the war, and then repealed in 1926. The levy was reintroduced during the Great Depression at a time when federal individual income tax revenues were plummeting, and was increased to help finance World War II. Today, the premise for the excise tax on tires is that heavier vehicles cause greater damage to both roadways and bridges, and that the excise tax on … continued below

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12 Pages.

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Talley, Louis A. & Jackson, Pamela J. October 6, 2005.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by the UNT Libraries Government Documents Department to the UNT Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 584 times, with 16 in the last month. More information about this report can be viewed below.

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Description

This report examines the history of the federal excise tax on tires. The excise tax on tires was first levied in 1918 mainly because of revenue needs brought about by World War I. The tax was reduced after the war, and then repealed in 1926. The levy was reintroduced during the Great Depression at a time when federal individual income tax revenues were plummeting, and was increased to help finance World War II. Today, the premise for the excise tax on tires is that heavier vehicles cause greater damage to both roadways and bridges, and that the excise tax on tires resembles a pricing mechanism that is a proxy for highway wear-and-tear charges.

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12 Pages.

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Congressional Research Service Reports

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  • October 6, 2005

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  • March 19, 2016, 1:57 p.m.

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  • Feb. 10, 2017, 6:41 p.m.

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Talley, Louis A. & Jackson, Pamela J. Federal Excise Tax on Tires: Where the Rubber Meets the Road, report, October 6, 2005; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc821617/: accessed April 27, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.

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