This paper analyzes the determinants of legislation to increase state gasoline taxes from 1985 to 2013. It closely considers the motives of the political actors considering adoption, comparing the predictive power responsive government and excessive government theories. It finds strong evidence for responsive governments: traffic fatalities per-capita and the proportion of bridges deemed structurally deficient are among the strongest predictors of state gas tax increases. The conclusion of this paper is that gasoline tax increases in the American states represents a case of responsive taxation.
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