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Mrs. Poonam Gupta and Mr. Walter Mahler
The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by economic theory alone. This paper surveys different considerations advanced for taxing petroleum and presents petroleum tax rate data in 120 countries. It concludes that a significant reduction in the present extremely wide variation in petroleum prices and tax rates appears warranted.
Mrs. Poonam Gupta and Mr. Walter Mahler

-exclusive retail price of gasoline, and initially a 50 percent ad valorem tax rate on the tax-exclusive retail price of diesel fuel. 17/ 18/ In arriving at these estimates, Smith took into consideration most of the justifications for petroleum taxation indicated above. However, if fuels for transport cannot be differentially taxed (because they are intermediates, and therefore have a significant non-highway use), the automotive diesel tax relating to road use may have to be kept relatively low. In another study, U.S. Highway Cost Allocation Study (1982) , pollution costs