PROPOSALS FOR A RESTRUCTURING OF THE COST RECOVERY BURDEN ON COMMERCIAL VEHICLE OPERATORS

The paper examines what the author considers are issues which need to be addressed in order to create more equitable cost recovery circumstances for all commercial vehicle operators in the road freight transport industry. The paper goes on to argue that by creating equitable cost recovery, progress can be made in reducing the freight deficit of the various rail networks by removing a significant barrier to increased rail freight cost recovery, namely low cost recovery levels in the heavy vehicle sector of the road transport industry. Using the findings of the national road freight industry inquiry as a guide, the paper assesses the merits of various taxation policy options within constraints posed by such factors as available and potential tax options, the scope for tax avoidance and evasion, the need to maintain existing revenue levels, the merits of using private vehicle users as sources of revenue raising and the merits of applying the "pay as you go" principle to the task of revenue raising. The paper concludes that it is only through a significant restructuring of the existing tax base, combined with rebates for certain categories of vehicle users, that conditions close to equity in terms of cost recovery can be achieved. For the covering abstract of the conference see IRRD 277786. (TRRL)

• Supplemental Notes:
  • Transport '85, Sydney, 17-19 July l985. National Conference Publication Preprints of Papers.
• Corporate Authors:

  Institution of Engineers

  11 National Circuit
  Barton, A.C.T.,   Australia 
• Authors:
  • McMaster, H
• Conference:
  • Transport '85, Sydney, 17-19 July l985. National Conference Publication Preprints of Papers.
• Publication Date: 1985

Media Info

• Features: References; Tables;
• Pagination: p. 6-13

Subject/Index Terms

• TRT Terms: Commercial vehicles; Cost recovery; Equity; Freight transportation; Motor carriers; Revenues; Taxation
• Uncontrolled Terms: Change; Rebates
• ITRD Terms: 8006: Australia; 8525: Conference; 224: Cost; 263: Economics of transport; 9020: Evaluation (assessment); 741: Goods traffic; 183: Government (national); 256: Income; 332: Industry; 173: Policy; 268: Tax; 1255: Vehicle
• Subject Areas: Economics; Finance; Freight Transportation; Highways; Motor Carriers; Society;

Filing Info

• Accession Number: 00459776
• Record Type: Publication
• Source Agency: ARRB
• Report/Paper Numbers: No. 85/11
• Files: ITRD, TRIS, ATRI
• Created Date: Oct 31 1986 12:00AM