American Indian Sales of Motor Fuel: Assessment of Reporting and Policy Recommendations

Details

• Corporate Creators:
  United States. Department of Transportation. Federal Highway Administration. Office of Highway Policy Information
• Subject/TRT Terms:
  Econometric Models Estimates Fuel Taxes Gasoline Indian Reservations Policy Analysis Tax Receipts Tribal Government
• Resource Type:
  Tech Report
• Geographical Coverage:
  United States
• Corporate Publisher:
  United States. Department of Transportation. Federal Highway Administration
• Abstract:
  The Federal Highway Administration (FHWA) selected the Louis Berger Group and ICF Consulting (the Project Team) to undertake an investigation of American Indian motor fuel sales on tribal lands and to assess any reporting issues attendant to these sales. The primary objective of the work was to determine whether significant motor fuel sales on tribal lands are not included in state-level estimates of fuel sales provided to FHWA. As these estimates form the basis of FHWA´s attribution formula for Highway Trust Fund resources, such omissions raise concerns about potential bias in the attribution process. The current study's intent was to investigate attribution issues, not tax evasion issues per se.
• Format:
  PDF
• Collection(s):
  Federal Highway Administration
• Main Document Checksum:
  urn:sha-512:e7da680de84c982900431edfbaa14a696a8195c5b01234449befe86e5a7ffe73af70e2ccedcd6fca412a72adaf3dd41a00d4617bbda4e2ed647459779560bdbb
• Download URL:
  https://rosap.ntl.bts.gov/view/dot/85120/dot_85120_DS1.pdf
• File Type:
  [PDF - 930.67 KB ]