Beck, John H.; Bennett, Randall W. - In: Public Finance Review 31 (2003) 5, pp. 487-509
The structure of taxes and license fees on motor vehicles varies widely across the states. In 1997, automobile owners in 12 states and the District of Columbia paid only a fixed license fee independent of the age or value of the vehicle. But statewide license fees in 15 states declined as the...