Measuring the Rates of Weight-Mile Tax Evasion in Oregon

In this report, three methods were selected to estimate WMT evasion rates for 2016-2018: 1) comparison of commercial truck screening data to WMT tax returns, 2) comparison of IRP registration filings to WMT tax returns, and 3) comparison of IFTA filings to WMT tax returns. Comparison of taxable miles calculated using commercial truck screening data to WMT tax returns for motor carriers resulted in average annual WMT evasion estimates ranging from 8.63 percent to 11.33 percent of total revenue collected from 2016 to 2018. Another approach adopted to estimate WMT evasion was comparison of WMT tax returns to 2018 IRP registration records. This estimation method showed potential WMT revenue evasion rates ranging from 8.13 to 10.66 percent. When the authors compared the mileage reported in WMT returns to trip distances in Oregon as reported in IFTA returns listing Oregon as a travel jurisdiction, the minimum average annual revenue evasion rate was estimated to be 5.09 percent, and the maximum average annual revenue evasion rate was 7.15 percent throughout the study period. Estimation using ODOT screening data offers several advantages: 1) these data are collected by ODOT rather than data self-reported by carriers; 2) they are much easier to match with WMT returns than IRP or IFTA data; 3) they provide information on interstate and intrastate vehicle mileage; 4) they make it easier to determine whether a particular vehicle is subject to the WMT tax compared to IRP or IFTA.

• Record URL:
  https://www.oregon.gov/odot/Programs/ResearchDocuments/WeightMileTaxEvasion.pdf
• Record URL:
  https://rosap.ntl.bts.gov/view/dot/59132
• Corporate Authors:

  Oregon Department of Transportation

  Research Section
  555 13th Street NE
  Salem, OR  United States  97301

  U.S. Department of Transportation

  1200 New Jersey Avenue, SE
  Washington, DC  United States  20590
• Authors:
  • Martin, Andrew
  • 0000-0002-0561-6635
  • Koo, Jeeyen
  • 0000-0001-9687-4148
  • Walton, Jennifer
  • 0000-0002-1846-7472
  • Van Dyke, Chris
  • 0000-0003-3377-4451
  • Bell, Mark
  • Tipton, Jeff
• Publication Date: 2021-10

Language

• English

Media Info

• Media Type: Digital/other
• Edition: Final Report
• Features: Appendices; Figures; Maps; References; Tables;
• Pagination: 165p

Subject/Index Terms

• TRT Terms: Estimating; Taxes; Trucking; Trucks; Vehicle miles of travel; Vehicle weight
• Identifier Terms: International Fuel Tax Agreement; International Registration Plan; Oregon Department of Transportation
• Geographic Terms: Oregon
• Subject Areas: Finance; Freight Transportation; Highways; Motor Carriers;

Filing Info

• Accession Number: 01787939
• Record Type: Publication
• Report/Paper Numbers: OR-RD-22-08
• Files: NTL, TRIS, ATRI, USDOT, STATEDOT
• Created Date: Nov 12 2021 5:23PM