Identifying and Quantifying Rates of State Motor Fuel Tax EvasionTRB¿s National Cooperative Highway Research Program (NCHRP) Report 623: Identifying and Quantifying Rates of State Motor Fuel Tax Evasion explores a methodological approach to examine and reliably quantify state motor fuel tax evasion rates and support agency efforts to reduce differences between total fuel tax liability and actual tax collections. |
Contents
Summary | 1 |
Chapter 3 Strategies Methods and Tools to Measure | 51 |
Chapter 4 Data Availability | 59 |
Copyright | |
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agencies analysis annual approach assessment audit data auditors aviation blending border daisy chains Dakota Department of Transportation diesel fuel diesel tax distributor dyed diesel dyed fuel econometric Eger electronic enforcement estimate evasion evade evasion schemes evasion techniques excise tax evasion exempt export Federal Highway Administration FHWA fraud fuel consumption fuel dye fuel excise tax fuel tax evasion fuel tracking systems fuel type funds gasohol Hackbart IFTA important industry interviews issues jet fuel joint audits jurisdiction licensed methods million motor carrier motor fuel excise motor fuel tax moving the point National Native American North Dakota on-road operation Oregon payment penalties percent Petroleum point of taxation problem retail sample sold statistical suppliers tax collections tax rates tax revenue tax-exempt taxable taxpayers terminal rack tion Tobit model trucks U.S. Census Bureau U.S. Department uniformity variables violations Washington