FEDERAL HEAVY VEHICLE COST RESPONSIBILITY AND WEIGHT DISTANCE TAX STUDIES. HIGHWAY SUBCOMMITTEE ON HIGHWAY TRANSPORT OF THE STANDING COMMITTEE ON HIGHWAYS

Methodologies and findings from the Federal Heavy Vehicle Cost Responsibility and Weight Distance Tax Studies are presented. The two studies were required following Federal Highway use tax changes in the Deficit Reduction Act (DRA) of 1984. The Heavy Vehicle Cost Responsibility was to provide information on highway cost responsibility of vehicles over 80,000 pounds gross weight and assess whether they pay their fair share. It was found that heavy vehicle cost responsibility increases at an accelerating rate with axle load and that revenue to cost responsibility rates decrease with increasing truck weight with those over 80,000 pounds paying less than their fair share depending upon configuration. The Weight Distance Tax findings were that administrative and compliance costs could vary widely for different carriers, evasion could be higher than the truck taxes, equity among users would be improved and that such a tax is indeed feasible.

• Supplemental Notes:
  • Selected Committee Meeting Papers presented at the Seventy-Fourth Annual Meeting of the American Association of State Highway and Transportation Officials in Wichita, Kansas, December 5-6, 1988.
• Corporate Authors:

  American Association of State Highway and Transportation Officials (AASHTO)

  444 North Capitol Street, NW
  Washington, DC  United States  20001
• Authors:
  • Maring, G
• Conference:
  • American Assn of State Hwy & Transp Official Proc
• Publication Date: 1988

Media Info

• Features: Figures; Tables;
• Pagination: p. 53-62

Subject/Index Terms

• TRT Terms: Costs; Feasibility analysis; Financial responsibility; Heavy vehicles; Highway user taxation; Program management; Taxation; Trip length; Trucks; Vehicle weight
• Old TRIS Terms: Cost responsibility
• Subject Areas: Administration and Management; Finance; Highways; Law; Motor Carriers; Vehicles and Equipment; I10: Economics and Administration;

Filing Info

• Accession Number: 00494697
• Record Type: Publication
• Files: TRIS
• Created Date: Jun 30 1990 12:00AM