DETERMINATION OF THE STATE-OF-THE-ART IN GENERATING REVENUE FOR HIGHWAY DEPARTMENT OPERATIONS

Four variable fuel tax models are investigated with respect to Alabama Highway Department operations. The fixed percentage fuel tax model establishes the state gasoline tax as a constant percentage of the wholesale price of gasoline. The simple price indices ratio model pegs state fuel taxes to a ratio of price indexes. The aggregated price indices ratio model related state fuel taxes to functions of price indexes. The fuel efficiency tax model relates the gasoline tax to the variables of consumer price index and automobile efficiency. Advantages and disadvantages of each model are presented. Extensive simulation results are presented to permit determination of expected revenue under selected strategies. Other methods of increasing highway department revenue are presented.

• Supplemental Notes:
  • Sponsored in part by Alabama State Highway Dept., Montgomery. See also PB-263 085.
• Corporate Authors:

  Auburn University

  Department of Civil Engineering, Harbert Engineering Center
  Auburn, AL  United States  36849

  Federal Highway Administration

  1200 New Jersey Avenue, SE
  Washington, DC  United States  20590

  Alabama State Highway Department

  11 South Union Street
  Montgomery, AL  United States  36130
• Authors:
  • Rainer, R K
  • Epley, D R
  • Leathers, C G
  • Moore, R K
  • Vecellio, R L
• Publication Date: 1976-4

Media Info

• Pagination: 245 p.

Subject/Index Terms

• TRT Terms: Cost indexes; Economic efficiency; Economic models; Financing; Gasoline; Highways; Mathematical models; Methodology; Motor fuels; Prices; Public administration; Ratios; Revenues; Simulation; State government; State of the art studies; Statistical analysis; Taxation; Taxes
• Candidate Terms: Highway economics
• Identifier Terms: Consumer Price Index
• Uncontrolled Terms: Efficiency; Models
• Geographic Terms: Alabama
• Subject Areas: Data and Information Technology; Economics; Finance; Highways;

Filing Info

• Accession Number: 00151206
• Record Type: Publication
• Source Agency: National Technical Information Service
• Report/Paper Numbers: FHWA-ALA-RD-76-79 Final Rpt.
• Contract Numbers: 930-081
• Files: NTIS, TRIS, USDOT, STATEDOT
• Created Date: Apr 13 1977 12:00AM