<rss version="2.0" xmlns:atom="https://www.w3.org/2005/Atom">
  <channel>
    <title>Transport Research International Documentation (TRID)</title>
    <link>https://trid.trb.org/</link>
    <atom:link href="https://trid.trb.org/Record/RSS?s=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" rel="self" type="application/rss+xml" />
    <description></description>
    <language>en-us</language>
    <copyright>Copyright © 2026. National Academy of Sciences. All rights reserved.</copyright>
    <docs>http://blogs.law.harvard.edu/tech/rss</docs>
    <managingEditor>tris-trb@nas.edu (Bill McLeod)</managingEditor>
    <webMaster>tris-trb@nas.edu (Bill McLeod)</webMaster>
    <image>
      <title>Transport Research International Documentation (TRID)</title>
      <url>https://trid.trb.org/Images/PageHeader-wTitle.jpg</url>
      <link>https://trid.trb.org/</link>
    </image>
    <item>
      <title>Tax and Fee Payments by Motor Vehicle Users for the Use of Highways, Fuels, and Vehicles. Report #17 in the Series: The Annualized Social Cost of Motor-Vehicle Use in the United States, based on 1990-1991 Data</title>
      <link>https://trid.trb.org/View/2628285</link>
      <description><![CDATA[The objective of this report is to establish a reasonable framework for estimating motor-vehicle-user payments towards government-provided motor-vehicle infrastructure and service (MVIS), and then to estimate those payments and compare them with government expenditures. (Government expenditures towards MVIS are estimated in Report #7 and incorporated here for comparison with user payments.) First, I argue that the purpose of estimating tax and fee payments by motor-vehicle users is to determine whether users pay governments a “fair” amount. I thus emphasize at the outset that the debate is primarily about equity, not directly about economic efficiency. I show that a simple comparison of current tax and fee payments – however defined – with current motor-vehicle-related costs (however defined) tells us little about optimal pricing, optimal revenues, optimal expenditures, or optimal use of public or private transportation resources. Next, I classify the various taxes and fees that one might count as user payments according to the breadth (or “targetedness”) and disposition of the taxes and fees. The breadth or targetedness of the taxes concerns whether the taxes and fees apply only to motor-vehicle use, or to all commodities and services, or to something in between. The disposition of the taxes or fees concerns whether or not they are dedicated to government MVIS. With these considerations, I establish five classes of user payments (A1, A2, B, C1, and C2). I then present four ways one might tally up user payments (and government expenditures), the differences (on the payment side) owing ultimately to different notions about how taxes and fees ought to be related to actual motor-vehicle use in order to “count” as a user-payment towards government MVIS. These four “Ways of Counting” user payments treat the five different classes of taxes and fees differently. After further discussing the conceptual framework outlined above, I make detailed estimates of all tax and fee payments to all levels of government in the U. S. in a base year of 1991.]]></description>
      <pubDate>Sat, 31 Jan 2026 16:28:50 GMT</pubDate>
      <guid>https://trid.trb.org/View/2628285</guid>
    </item>
    <item>
      <title>The reform of the Flemish registration and annual road taxes: did they cause a change in the CO2 emission factors of new cars?</title>
      <link>https://trid.trb.org/View/2606319</link>
      <description><![CDATA[The Flemish Region in Belgium reformed its registration tax for passenger cars and its annual road tax in 2012 and 2016 respectively, to reflect a car's CO2 emissions and Euro pollution class. Moreover, from 2019 to 2020, natural persons and the self-employed could obtain a premium for the purchase of a zero-emission car. Using a difference-in-differences analysis, we find that the reform of the registration tax has caused an accelerated decrease in the CO2 emission factors of new cars sold in Flanders, compared to other regions. This result holds for privately owned cars as well as company cars. However, the average treatment effect was rather small compared to the counterfactual. The additional effects of the reform of the annual road tax and the zero-emission car premium are even smaller than for the registration tax, and not significant in the case of private cars.]]></description>
      <pubDate>Mon, 22 Dec 2025 16:07:13 GMT</pubDate>
      <guid>https://trid.trb.org/View/2606319</guid>
    </item>
    <item>
      <title>From Tank to Odometer: Winners and Losers from a Gas-to-VMT Tax Shift</title>
      <link>https://trid.trb.org/View/2563642</link>
      <description><![CDATA[With the increase in fuel economy of the personal transportation fleet along with the increased penetration of hybrid and electric vehicles, federal motor vehicle fuel excise tax revenue has been steadily declining. This has led to calls for finding a replacement for this tax. One option is to replace the gas tax with a vehicle miles traveled (VMT) tax. To investigate the impact of such a tax swap, the authors combine data from the 2017 National Household Transportation Survey (NHTS) and the American Community Survey (ACS). Using machine learning techniques, the authors generate estimates of VMT and gasoline tax collections at the census tract level. This allows us to explore the distributional implications of this tax swap at a geographically disaggregated level. The authors find, as have previous researchers, that this tax swap is modestly progressive. The more granular geographic analysis highlights striking disparities not previously reported. The authors find that rural areas and census tracts in the center of the country generally benefit from this tax swap, while urban and bicoastal areas generally experience higher taxation. Additionally, Republican-leaning districts, which overlap significantly with rural areas, see marked gains compared to Democratic districts.]]></description>
      <pubDate>Mon, 30 Jun 2025 16:37:00 GMT</pubDate>
      <guid>https://trid.trb.org/View/2563642</guid>
    </item>
    <item>
      <title>Texas Highway Cost Allocation Study</title>
      <link>https://trid.trb.org/View/2536075</link>
      <description><![CDATA[The present research project will investigate the fairness of the structure of taxes and charges imposed on Texas highway users. The focus will be on equity between vehicle classes. For each defined vehicle class, the project will estimate the share of total revenues from highway user taxes and charges that the class contributes. For comparison, it will also estimate the share of highway system costs that stem from each class. If the structure of taxes and charges is fully equitable, each class’s revenue share will equal its cost share. This report describes the first phase of the study, which entailed the development of models and databases. The second phase will include scenario-testing based on the results of the first phase; the authors will examine how potential changes to taxes on Texas road users would affect the tax burden on different vehicle classes. Also planned for the second phase are certain refinements to the authors' models and databases.]]></description>
      <pubDate>Tue, 15 Apr 2025 12:06:13 GMT</pubDate>
      <guid>https://trid.trb.org/View/2536075</guid>
    </item>
    <item>
      <title>Highway Cost Allocation in Texas: Executive Summary</title>
      <link>https://trid.trb.org/View/2536076</link>
      <description><![CDATA[Vehicle travel on Texas highways generates revenue from state and federal taxes on highway users, such as fuel taxes, and it also creates costs in highway construction and maintenance. This study estimates the 1998 revenue contribution and cost responsibility by class of motor vehicle. If fairness requires that each class pay a share of tax revenue that equals its share of highway system costs, then the findings of the study suggest that passenger cars and pickup trucks are paying more than their fair share, and combination trucks less. The study concludes with recommendations for future research that would complement and enhance the framework developed for this study.]]></description>
      <pubDate>Tue, 15 Apr 2025 12:06:13 GMT</pubDate>
      <guid>https://trid.trb.org/View/2536076</guid>
    </item>
    <item>
      <title>2023 – 2024 Report on the Revenue Options to Address the Highway User Tax Distribution Funding Gap over Fiscal Years 2025 to 2034</title>
      <link>https://trid.trb.org/View/2508893</link>
      <description><![CDATA[Minnesota must address ongoing challenges to generate sufficient funding for transportation infrastructure construction and maintenance, because inflationary pressures will continue to increase the cost of road and bridge construction and maintenance. This report provides an estimate of the difference between transportation system needs and projected revenues, defined as the “funding gap”, and offers an initial assessment of the potential revenue mechanisms that could be used to narrow the transportation infrastructure construction and maintenance funding gap. This report contains in-depth reviews of some potential options to mitigate the gap. Options are organized into three categories: systemwide state funding options, local government funding options, and project/program level funding options. Each potential revenue source includes a discussion covering: (1) A brief ‘Background/History’ of the funding source. This discussion contextualizes the current law provisions governing the revenue source or tax. (2) An analysis of the ‘Revenue Raising Capacity’ under hypothetical tax increase scenarios. (3) An analysis of the ‘Tax Incidence’. Since each revenue or tax option affects a tax base that is a function of system usage, vehicle type, fuel source and other factors, this section discusses who bears the burden of a tax. (4) An assessment (using a simple high/medium/low matrix) of how each revenue source provided aligns with the critical objectives from legislation: efficiency, ease of administration, user equity, social equity, and transparency.]]></description>
      <pubDate>Mon, 24 Feb 2025 09:11:56 GMT</pubDate>
      <guid>https://trid.trb.org/View/2508893</guid>
    </item>
    <item>
      <title>The Progressivity of a Per-kilometer Congestion Tax in Beijing</title>
      <link>https://trid.trb.org/View/1975723</link>
      <description><![CDATA[In recent years, the traffic congestion problem in Beijing during peak hours has attracted more and more attention. And a series of charging policies or researches were designed to relieve the congestion. In this article, we focus on the per-kilometer congestion tax and carry on empirical analysis to measure its progressivity. Based on the survey data,we calculate the mileage of each sample, add them up, and divide these samples into different groups according to income level and spatial district. Then we introduce the Suit index to analyze income and spatial distributional effects of the per-kilometer congestion tax among different groups. It is found that a per-kilometer congestion tax is regressive in terms of the income distribution. That is, compared to higher income group, the lower would pay more for the tax. And in the case of spatial distribution, the tax is progressive. That is, compared to urban counterparts, the rural residents would bear more tax burden. Finally, the econometric multiple regression method was applied to explain the characteristics of resident commuting mileages in Beijing. The result suggests that the highly educated residents tend to travel far for work.]]></description>
      <pubDate>Thu, 09 Nov 2023 17:12:02 GMT</pubDate>
      <guid>https://trid.trb.org/View/1975723</guid>
    </item>
    <item>
      <title>Revisiting the Pigouvian tax in urban roads: Housing supply restrictions, leaking profits and spatial inequality</title>
      <link>https://trid.trb.org/View/2240043</link>
      <description><![CDATA[The author examines road taxes in a polycentric city where congestion coexists with housing supply restrictions. Despite the quantity distortion that housing supply constraints cause, The author shows that the socially optimal tax for using a road is still its marginal external cost. However, the artificial housing scarcity generates potential profits, which are either accrued by the construction sector or absorbed by raising land prices. If land rents and developer profits are not fully recycled within the urban area, the Pigouvian road tax ceases to maximize the welfare of that area. To maximize local welfare, road tolls should then lie below (above) their Pigouvian level insofar as they increase (decrease) housing demand in areas where supply cannot be adjusted upwards. The author derives analytical formulas for the impact of other spatially relevant aspects on the optimal road tax. Property taxes and spatially invariant lump-sum transfers can both render the Pigouvian rule for taxing road externalities suboptimal.]]></description>
      <pubDate>Mon, 25 Sep 2023 14:46:42 GMT</pubDate>
      <guid>https://trid.trb.org/View/2240043</guid>
    </item>
    <item>
      <title>Road-User and Property Taxes on Selected Motor Vehicles, 1964</title>
      <link>https://trid.trb.org/View/2122595</link>
      <description><![CDATA[The report contained in this publication supplies basic information for 1964 from each State on the application of road-user taxes and property taxes to a selected group of vehicles. It is neither the intent to weigh herein the merits of any of the taxes being reviewed nor to recommend any tax policy but to supply the means to measure and compare the annual payments that would be made for each of 13 carefully selected vehicles in each State. By arranging these payments in a uniform manner, a useful research and planning tool is made available to highway administrators, legislators, and others who are concerned with highways, and with vehicles and their use. Highway-user taxes paid on each vehicle and total taxes paid are compared from State to State in dollar amounts in the tables. Rank columns in each table aid in the comparisons. Bar charts and maps are also presented to show amounts of taxes that would be paid to each State for each vehicle.]]></description>
      <pubDate>Thu, 23 Mar 2023 16:41:01 GMT</pubDate>
      <guid>https://trid.trb.org/View/2122595</guid>
    </item>
    <item>
      <title>Road-User and Property Taxes on Selected Motor Vehicles, 1970</title>
      <link>https://trid.trb.org/View/2121047</link>
      <description><![CDATA[The report contained in this publication supplies basic information for 1970 from each State on the application of road-user taxes and property taxes to a selected group of vehicles. It is neither the intent to weigh herein the merits of any of the taxes being reviewed nor to recommend any tax policy but to supply the means to measure and compare the annual payments that would be made for each of 14 carefully selected vehicles in each State. By arranging these payments in a uniform manner, a useful research and planning tool is made available to highway administrators, legislators, and others who are concerned with highways, and with vehicles and their use.]]></description>
      <pubDate>Thu, 23 Mar 2023 16:41:01 GMT</pubDate>
      <guid>https://trid.trb.org/View/2121047</guid>
    </item>
    <item>
      <title>Road-User and Property Taxes on Selected Motor Vehicles, 1960</title>
      <link>https://trid.trb.org/View/2122590</link>
      <description><![CDATA[The report contained in this publication supplies basic information for 1960 from each State on the application of road-user taxes and property taxes to a selected group of vehicles.]]></description>
      <pubDate>Thu, 23 Mar 2023 16:41:01 GMT</pubDate>
      <guid>https://trid.trb.org/View/2122590</guid>
    </item>
    <item>
      <title>Optimal kilometre tax for electric vehicles</title>
      <link>https://trid.trb.org/View/2115575</link>
      <description><![CDATA[The authors approximate the spatial and temporal distribution of the Pigouvian kilometre tax for road traffic in the most urbanized part of Sweden, with four million inhabitants and a similar “degree of urbanization” to the Netherlands and the UK, in a future scenario where most vehicles are electric. They apply the national transport model and include all links and four time-of-day periods. They find that roughly half of the vehicle kilometres travelled in Mälardalen has a marginal external cost (congestion and other external costs included) below 0.04 €/km which is below the fuel tax in 2019). The mean marginal external cost is higher, at 0.09 €/km. Their focus is not the exact numbers but the magnitudes and the vast variation across links in a country-like region: 90 percent of the revenue is collected on 10 percent of the road network. Hence, a nation-wide kilometre tax, implying high enforcement cost, is likely not the best option. Instead, the marginal external cost could probably be internalized fairly accurate by a congestion tax in the big cities in combination with for instance an ownership tax. They find that the Pigouvian tax would cover the public costs for their target road system. They relate their findings to the mainstem fiscal tax literature.]]></description>
      <pubDate>Mon, 27 Feb 2023 08:51:33 GMT</pubDate>
      <guid>https://trid.trb.org/View/2115575</guid>
    </item>
    <item>
      <title>Highway Statistics Summary to 1945</title>
      <link>https://trid.trb.org/View/2114937</link>
      <description><![CDATA[This pamphlet presents, in convenient form, historical information of general interest on the subjects of motor fuel, motor vehicles, highway-user taxation, highway finance, and mileage. The text in each section has been restricted to a definition of terms and to a brief discussion of the information presented, since the tabulated data and analyses are in large part self-explanatory. The data were compiled and consolidated by the Public Roads Administration but much of the credit for the information must go to State officials. They have been very cooperative in supplying information concerning highways and their use. The statistics presented herein were derived principally from existing reports or tabulations, with discrepancies or inconsistencies in early records eliminated wherever reconciliations were possible. In a few instances additional information was found, the significance of which warranted revision of previously published data. Each series has been carried back as many years as the data warrant, but the periods vary. It was impracticable to compile motor-fuel consumption data by States earlier than 1925, or national totals prior to 1919, but it was possible to create a motor-vehicle registration series, by States, beginning with 1900. Similarly, complete State highway finance data were available only for years beginning with 1914, although it was possible to obtain information on State debt for highways from 1890. This pamphlet provides background for the annual series begun with the publication of Highway Statistics, 1945.]]></description>
      <pubDate>Mon, 20 Feb 2023 18:01:23 GMT</pubDate>
      <guid>https://trid.trb.org/View/2114937</guid>
    </item>
    <item>
      <title>Highway Statistics Summary to 1985</title>
      <link>https://trid.trb.org/View/2114938</link>
      <description><![CDATA[This publication was prepared by the Office of Highway Information Management, Federal Highway Administration. It provides a general historical summary of information dealing with highways, their use, and their financing, thus bringing under one cover a comprehensive statistical review of highway development in the United States through 1985. The information presented in this volume supplements and, in some instances, supersedes similar data presented in four earlier publications: Highway Statistics, Summary to 1945; Highway Statistics, Summary to 1955; Highway Statistics, Summary to 1965; and Highway Statistics, Summary to 1975. Included are statistical and analytical tables of general interest on motor fuel; motor vehicles; driver licenses; highway-user taxation; Federal aid for highways; State and local highway finance; and highway mileage and usage characteristics. A listing of the data is given in the table of contents and a brief description is given in the text accompanying each section.]]></description>
      <pubDate>Mon, 20 Feb 2023 18:01:22 GMT</pubDate>
      <guid>https://trid.trb.org/View/2114938</guid>
    </item>
    <item>
      <title>Highway Statistics 1945</title>
      <link>https://trid.trb.org/View/2114939</link>
      <description><![CDATA[This pamphlet presents the 1945 series of statistical and analytical tables of general interest on the subjects of motor-fuel consumption, motor-vehicle registration, State highway-user taxes, financing of State highways, and highway mileage. For many years the Public Roads Administration has prepared these annual tables and has distributed them individually. This practice will be continued so that the information on each particular subject can be made available at the earliest possible date. However, issuance of these tables in assembled, permanent form will make the data more convenient and serviceable to users of highway statistics. The brief text is not intended to provide a full explanation of all of the data, since in most cases they are self-explanatory; nor is any attempt made to present a complete exposition of the methods of analysis. It is intended only to call attention to information of particular interest or significance, to supply definitions of the terms used in the tables, and to point out the limitations of the data presented.]]></description>
      <pubDate>Mon, 20 Feb 2023 18:01:22 GMT</pubDate>
      <guid>https://trid.trb.org/View/2114939</guid>
    </item>
  </channel>
</rss>