Americans and their “Wheels”: A Tax Policy for Sustainable Mobility

Mona L. Hymel* and Beth S. Wolfsong** “[I]mposing a tax – any tax – is both powerful and manipulative.”[1] Economists, lawyers, environmentalists, other policy makers and scholars have written extensively about the use and benefits of economic instruments, such as taxes, to affect behavior that harms the environment. Tax incentives and subsidies have long played a key role in the development of fossil fuels,[2] and more recently, the development of…