Keith Tallon Cook Taylor Caroline Landes   McMillan Williams Helen MacDonald Aitken Associates Martin Wray Aitken Associates Kelly Wild   Aitken Associates Peter Harris Harris Temperley Caron Theobalds Harris Temperley Stewart Hughan Harris Temperley Nina Shaw  Harris Temperley Philip Wilkins  Hudgell & Partners Elizabeth Bendall Sternberg Reed Gordon Reed Sternberg Reed Darren Ward Sternberg Reed Jenny Morrison Morrison Spowart Karen Forrester Mackesys Caroline… [read post]

Table of Contents Key Findings Introduction Review of State and Local Car Rental Excise Taxes — How Rental Car Taxes and Fees Work — How Rental Car Excise Tax Revenue Is Used Economic and Tax Policy Consequences of Rental Car Excise Taxes — Economic Incidence of Car Rental Excise Taxes — Tax Exporting — Car Rental Excise Taxes and Tax Policy Rental Car Taxes and Peer-to-Peer Car Sharing — Developments in the State Taxation of Peer-to-Peer Car Sharing —… [read post]