2026 Mobility

Gas Tax vs. Mileage Tax L ike most people, I don’t enjoy paying taxes, yet taxes remain the financial foundation of a functioning and

A mileage-based user fee — often called a Vehicle Miles Traveled (VMT) tax — directly charges drivers per mile driven, regardless of fuel type. Economically, it more precisely aligns payment with actual road usage and captures revenue from electric vehicles. However, it introduces administrative complexity, higher implementation costs, and legitimate privacy concerns related to mileage tracking. In the near term, fuel taxes remain the simpler and more

prosperous society. Transportation infrastructure is a clear example: highways, bridges, and transit systems exist because users collectively fund them. The most defensible taxes align cost with benefit — those who use a service help pay for it. Gas taxes reflect this principle. Levied per gallon, they operate as a user fee: drivers who consume more fuel typically drive more miles and place greater wear on the road system. Revenue flows through the federal Highway Trust Fund, alongside state fuel excise taxes that support local priorities. Collection is efficient, embedded at the pump, and historically has provided a stable funding stream for transportation capital needs. The structural challenge is technological change. Vehicles are becoming more fuel-efficient, and electric vehicle adoption continues to rise. Fuel consumption declines even as total vehicle miles traveled remains steady or increases. The result is erosion of the tax base and growing long-term revenue instability.

practical mechanism. Over the long term, a mileage- based system offers greater

sustainability. The most prudent course may be a phased transition that protects stable infrastructure funding while adapting to evolving vehicle technology.

Chris Lancaster , Publisher

Publisher

Chris Lancaster Elizabeth Smilor Scott Pasewalk

Executive Editor

Art Director

Mobility is published by Civic Publications, Inc. ©2026. For comments or questions, email Chris Lancaster at chris.lancaster@civicpub.com www.civicpublications.com

Chief Strategist and Consultant

Mary Lou Echternach

Government Affairs Consultant

Cathleen Galgiani Steven Georges

Photographer Videographer

Mik Milman Multi-Media Journalist Julia Deng Contributor Amy Bentley Cover photo courtesy of LA Metro

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