MOTOR VEHICLE COST RESPONSIBILITY STUDY 1980

This study concerns the equitable assignment of highway costs among all classes of highway users. The report contains six chapters and four appendices. Chapter One presents "Oregon's Philosophy of Road User Charges" and discusses the philosophical principles, road user taxation characteristics, and current rates and fees. Chapter Two is on "The Need for a New Oregon Cost Responsibility Study". In this chapter, economic conditions and trends in Oregon are examined which underscore the timeliness of this 1980 study. Chapter Three discusses "The Oregon Cost Allocation Method" and the basic theory underlying the study. The cost vs expenditure allocation approach and other current issues are also discussed. Chapter Four, entitled "Cost Responsibility Methodology and Application", presents the methodology used in the study. It briefly discusses the steps and procedures used in the study. Chapter Five, entitled "Results and Implications", presents the cost responsibility results for three different budget levels. Comparisons are made with previous studies. The implications of the study results are discussed. Chapter Six, entitled "Recommended Tax Schedules and Subsidy Issues", presents the recommended tax schedules and discusses the subsidies inherent in the existing Oregon road user tax structure. The Major Findings and Recommendations for each budget level are presented. Appendix A discusses the history of Oregon road user taxation. Appendix B describes the administration of Oregon's third strucutre tax system. Appendix C gives a description of cost allocation methods presently in use. Appendix D gives the glossary of terms used in the study.

• Corporate Authors:

  Oregon Department of Transportation

  140 Transportation Building
  Salem, OR  United States  97310
• Publication Date: 1981-3

Media Info

• Features: Appendices; Figures; References; Tables;
• Pagination: v.p.

Subject/Index Terms

• TRT Terms: Budgeting; Cost allocation; Costs; Economics; Expenditures; Highway user taxation; Motor vehicles; Operating costs; Subsidies; User charges
• Uncontrolled Terms: Highway user costs
• Subject Areas: Administration and Management; Economics; Finance; Highways; I10: Economics and Administration;

Filing Info

• Accession Number: 00341628
• Record Type: Publication
• Report/Paper Numbers: Final Rpt., HS-033 227
• Files: HSL, TRIS, STATEDOT
• Created Date: Dec 22 1982 12:00AM