THE FEASIBILITY OF A NATIONAL WEIGHT-DISTANCE TAX

Being concerned about the potential inequities of the current Federal highway user-tax structure, Congress called for the Secretary of Transportation to investigate the feasibility of a National weight-distance tax. The approach was to consider replacing existing Federal non-fuel taxes with a structure based on vehicle weight and mileage, to improve equity. This study is the result of that investigation. It encompasses an assessment of: administrative costs, evasion potential, compliance costs, impacts on interstate commerce, barriers to implementation, and potential improvement in equity.

• Supplemental Notes:
  • Report of the Secretary of Transportation to the United States Congress pursuant to Section 933 of the Deficit Reduction Act of 1984.
• Corporate Authors:

  Federal Highway Administration

  1200 New Jersey Avenue, SE
  Washington, DC  United States  20590
• Publication Date: 1988-12

Media Info

• Features: Figures; Tables;
• Pagination: 192 p.

Subject/Index Terms

• TRT Terms: Administration; Compliance; Costs; Equity; Feasibility analysis; Federal government; Highway user taxation; Interstate commerce; Mileage-based user fees; Taxation
• Uncontrolled Terms: Tax evasion
• Old TRIS Terms: Weight-distance tax
• Subject Areas: Administration and Management; Finance; Highways; Society; I10: Economics and Administration;

Filing Info

• Accession Number: 00479532
• Record Type: Publication
• Report/Paper Numbers: FHWA-PL-89-022
• Files: TRIS, ATRI, USDOT
• Created Date: Feb 28 1989 12:00AM