A COST-BASED APPROACH TO HIGHWAY FINANCING AT THE STATE LEVEL

This article examines a series of conceptual and practical issues surrounding the establishment of a third structure tax. Results of the Federal Highway Cost Allocation Study are used to derive cost responsibilities for seven vehicle classes. Adjusting these figures for conditions specific to the State of Iowa, one form of third structure tax, a graduated motor fuel tax, is illustrated.

• Record URL:
  • https://hdl.handle.net/2027/mdp.39015021808616?urlappend=%3Bseq=549
• Availability:
  • Find a library where document is available. Order URL: http://worldcat.org/oclc/7938948
• Corporate Authors:

  Eno Transportation Foundation

  P.O. Box 2055, Saugatuck Station
  Westport, CT  United States  06880-0055
• Authors:
  • Forkenbrock, D J
• Publication Date: 1983-10

Media Info

• Pagination: p. 529-546
• Serial:
  • Transportation Quarterly
  • Volume: 37
  • Issue Number: 4
  • Publisher: Eno Transportation Foundation
  • ISSN: 0278-9434

Subject/Index Terms

• TRT Terms: Cost allocation; Financing; Fuels; Highway user taxation; State highways; Taxation; Vehicle classification
• Subject Areas: Energy; Finance; Highways; I10: Economics and Administration;

Filing Info

• Accession Number: 00384782
• Record Type: Publication
• Report/Paper Numbers: HS-036 247
• Files: TRIS
• Created Date: Jul 30 1984 12:00AM