1 Testimony before Senate Finance Committee, May 3, 1996.
2 Testimony before Senate Finance Committee, May 3, 1996.
3 John Shanahan, "Why a Gas Tax Is No Better Than the BTU Tax," Heritage Foundation Backgrounder Update No. 195, June 18, 1993, p. 3.
4 U.S. Department of Labor, Bureau of Labor Statistics, Consumer Expenditure Interview Survey: Quarterly Data, 1984-87, August 1989.
5 Testimony before Senate Finance Committee, May 3, 1996.
6 Testimony of Thomas Donahue, President, American Trucking Association, before Senate Finance Committee, May 3,1996.
7 Note that this figure reflects 1996 consumption estimates; the data in the accompanying table reflect unadjusted 1993 data, the most current complete data available from the Department of Energy. This calculation includes only taxable motor fuel, jet fuel, and distillable fuel used for highway-use diesel trucks and automobiles. Distillate fuel is a general classification for a type of petroleum fuel used mainly for space heating, on - and off-highway diesel fuel, and electric power generation. The Department of Energy estimates that, at the national level, 50.4 percent of all distillate fuel is consumed for "on-highway" trucking and would thus be subject to taxation. State level percentages are not available.
8 U.S. Department of Energy, Energy Information Agency, 1995 State Energy Usage Report, July 1995.
9 Reflected in the Department of Energy's higher estimate for consumption in 1996.