HIGHWAY COST ALLOCATION UPDATE, 1996. OVERVIEW AND SUMMARY

Primary objectives of the current highway cost allocation study - the seventh of a recent series begun in 1982 - include the following: to determine an equitable assignment of cost responsibility to the various classes of highway users in Kentucky; to estimate revenue contributions from these classes based on current taxation policy; to determine the extent to which each user class is meeting its cost responsibility; to evaluate trends in cost responsibility, revenue contributions, and revenue-to-cost ratio; to evaluate the equality of proposed changes to Kentucky tax statutes; and to evaluate the efficiency with which certain of Kentucky's taxes are being collected.

• Record URL:
  https://doi.org/10.13023/KTC.RR.1996.02
• Supplemental Notes:
  • See also PB96-196423.
• Corporate Authors:

  University of Kentucky, Lexington

  Kentucky Transportation Center
  College of Engineering, 176 Raymond Building
  Lexington, KY  United States  40506-0281

  Kentucky Transportation Cabinet

  200 Mero Street
  Frankfort, KY  United States  40622
• Authors:
  • Deacon, J A
  • Pigman, J G
• Publication Date: 1996-1

Language

• English

Media Info

• Pagination: 52 p.

Subject/Index Terms

• TRT Terms: Cost allocation; Costs; Highways; Revenues; Taxation
• Uncontrolled Terms: User costs
• Subject Areas: Finance; Highways; I10: Economics and Administration;

Filing Info

• Accession Number: 00729871
• Record Type: Publication
• Source Agency: University of Kentucky, Lexington
• Report/Paper Numbers: KTC-96-2
• Files: TRIS, STATEDOT
• Created Date: Dec 6 1997 12:00AM