本文的目的是提出與使用石油稅為美國(guó)交通基礎(chǔ)設(shè)施提供資金有關(guān)的關(guān)鍵問題，確定國(guó)會(huì)在設(shè)計(jì)此類稅時(shí)需要做出的決定，并概述采用石油稅的一些潛在影響。 2009年，聯(lián)邦在地面運(yùn)輸基礎(chǔ)設(shè)施上的支出超過了聯(lián)邦公路信托基金（HTF）的收入186億美元。 H HTF由聯(lián)邦對(duì)汽油和柴油的稅款提供資金。 由于這些稅未列入通貨膨脹指數(shù)，并且由于美國(guó)機(jī)動(dòng)車的效率提高，導(dǎo)致汽油和柴油的購買量減少，因此這些稅產(chǎn)生的實(shí)際收入有所下降。 國(guó)會(huì)正在考慮解決運(yùn)輸收入與支出之間差距的方法。

The goal of this paper is to raise the key issues associated with using an oil tax to fund U.S. transportation infrastructure, identify the decisions Congress would need to make in designing such a tax, and outline some of the likely implications of adopting an oil tax. In 2009, federal spending on surface-transportation infrastructure outpaced revenues into the federal Highway Trust Fund (HTF) by $18.6 billion. Te HTF is funded through federal taxes on gasoline and diesel fuel. Because these taxes are not indexed to in?ation and because U.S. motor vehicles are becoming more efcient, resulting in fewer purchases of gasoline and diesel, real revenue generated from these taxes has declined. Congress is considering ways to address this gap between transportation revenues and expenditures.