Sign In

Article Information

  • Overturning Shell Oil v. New York State Tax Commission: How the "Anti-Pass-Through Provision" Can Shift New York State Away from Its Reliance on Oil for Transportation

    Since the 1970s, the availability of oil for use as transportation fuel in the United States has been the proverbial seven hundred pound gorilla in the corner of the room. Everyone knows the problem is there, but no one wants to deal with a solution. Finding a new source of energy for transportation in a country that depends heavily on foreign oil is a difficult task. However, the history of policies and tax structures supporting gasoline in the United States is ample and well documented. Examining the policies that thrust oil into the national spotlight can provide an understanding of how to model the needed rehabilitation of the American energy system and reveal that national economic, environmental, and security interests demand that attention be paid to promoting clean and domestically available technology.