>Check the state tax incidence study on the CTJ web site
>www.ctj.org
So it seems that gas taxes hit the poorest 20% about twice as hard as the middle 20% - though the numbers are pretty small (e.g., 0.75% of income for the bottom 20% in California, vs. 0.40% for the middle 20%). A refundable tax credit could handle this easily.
Doug