USER TAXES AND ALLOCATIONS OF UNITED STATES AIRPORT AND AIRWAY SYSTEM COSTS

This paper summarizes the results of a cost allocation study and describes the separable costs/remaining benefits method for allocating costs to air carrier, general aviation, and military users. The paper also provides a direct comparison of the allocated costs and user revenues from existing airport and airway charges. Large shortfalls in tax recovery are revealed, particularly in the general aviation sector, and the need is indicated for changes in the tax structure.

• Availability:
  • Find a library where document is available. Order URL: http://worldcat.org/oclc/856156
• Corporate Authors:

  London School of Economics and Political Science

  Houghton Street, Aldwych
  London WC2A 2AE,   England 
• Authors:
  • Dienemann, P F
  • Lago, A M
• Publication Date: 1976-1

Media Info

• Features: References; Tables;
• Pagination: 26 p.
• Serial:
  • Journal of Transport Economics and Policy
  • Publisher: University of Bath
  • ISSN: 0022-5258
  • Serial URL: http://www.jtep.com

Subject/Index Terms

• TRT Terms: Airlines; Airport operations; Airports; Airways; Benefit cost analysis; Cost allocation; Costs; Finance; General aviation; Military organizations; Revenues; Taxation; User charges
• Old TRIS Terms: User tax
• Subject Areas: Aviation; Finance; Terminals and Facilities;

Filing Info

• Accession Number: 00159574
• Record Type: Publication
• Files: TRIS
• Created Date: Aug 31 1977 12:00AM