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  USA  36849

    Federal Highway Administration

    1200 New Jersey Avenue, SE
    Washington, DC  USA  20590

    Alabama State Highway Department

    11 South Union Street
    Montgomery, AL  USA  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

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