A Comparative History of Motor Fuels Taxation, 1909-2009

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Focusing on gasoline taxation policies from the early twentieth century, this study provides a comparative analysis of the United States, Germany, the United Kingdom, and New Zealand. It explores the historical origins and varied implementation strategies of gasoline taxes, emphasizing the influence of fiscal crises on these policies. Through this examination, the author sheds light on the complexities and evolution of taxation in different national contexts.