SUGGESTED APPROACHES TO THE PROBLEMS OF HIGHWAY TAXATION
THE BURDEN OF HIGHWAY TAXATION SHOULD BE SHARED BY THE PROPERTY DIRECTLY SERVED, THE GENERAL PUBLIC, AND MOTOR VEHICLE USERS. THE MOST EQUITABLE SOLUTION TO JUST PROPORTIONING LIES IN THE THEORY OF RELATIVE USE, WHICH WOULD ALLOCATE HIGHWAY TAX RESPONSIBILITY IN ACCORDANCE WITH THE EXTENT TO WHICH DIFFERENT CLASSES OF HIGHWAYS RENDER THE FOLLOWING SERVICES: (1) DIRECT ACCESS TO LAND; (2) ACCESS TO LOCALITIES OR NEIGHBORHOODS; AND (3) SERVICE TO THROUGH TRAFFIC. THE EQUITABLE ASSIGNMENT OF MOTOR VEHICLE TAX RESPONSIBILITY AMONG VEHICLES OF DIFFERENT DIMENSIONS AND WEIGHTS IS DONE THROUGH THE THEORY OF DIFFERENTIAL COSTS, OR INCREMENT THEORY. WEAKNESSES IN THE THEORY ARE EXAMINED. METHODS OF MEASURING VALUES OF HIGHWAY SERVICES PROVIDED ARE DISCUSSED. IT IS RECOMMENDED THAT THE VALUE-OF-SERVICE CONCEPT BE USED IN CONJUNCTION WITH THE INCREMENTAL COST ANALYSIS. /AUTHOR/
- Record URL:
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Supplemental Notes:
- Vol 27, pp 1-6, 10 REF. Distribution, posting, or copying of this PDF is strictly prohibited without written permission of the Transportation Research Board of the National Academy of Sciences. Unless otherwise indicated, all materials in this PDF are copyrighted by the National Academy of Sciences. Copyright © National Academy of Sciences. All rights reserved.
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Authors:
- St, CLAIR GP
- Publication Date: 1948
Media Info
- Media Type: Digital/other
- Monograph Title: Proceedings of the Twenty-Seventh Annual Meeting of the Highway Research Board Held at Washington, D.C. December 2-5, 1947
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Serial:
- Highway Research Board Proceedings
- Volume: 27
- Publisher: Highway Research Board
Subject/Index Terms
- TRT Terms: Costs; Differential gears; Drivers; Highway user taxation; Level of service; Motorist aid systems; Present value; Taxation; User benefits; Utilization; Vehicles
- Uncontrolled Terms: Incremental costs; Services; Value
- Old TRIS Terms: Differentials; Highway user services; Relative
- Subject Areas: Finance; Highways; Research; Vehicles and Equipment;
Filing Info
- Accession Number: 00201030
- Record Type: Publication
- Files: TRIS, TRB
- Created Date: Jul 12 1971 12:00AM