This case study involved an investigation of: (a) the flows of funds from revenue sources to expenditures; (b) a representative resolution of several issues in highway transportation that are a consequence of highway financing. Issues of major importance in Iowa are listed, as well as revenue sources and expenditure categories. A basis for the rationalization of public sector participation is given. It is recommended that reliance on general fund revenues should be eliminated at all levels of government, either by reducing expenditures or by increasing user charges or both. Road user revenues should be sufficient to contribute to the general fund in an amount equal to the property taxes forgone on right-of-way. General sales tax should be applied to fuel, in addition to user charges in the form of excise taxes. Recommendations regarding fund allocations, the reduction of negative externalities, and studies to determine cost responsibilities are presented.

  • Corporate Authors:

    University of Iowa, Iowa City

    Institute of Urban and Regional Research
    Iowa City, IA  United States  52242
  • Authors:
    • Lee Jr, D B
    • Kautz, S
  • Publication Date: 1977-3

Media Info

  • Features: Figures; References; Tables;
  • Pagination: 19 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00163580
  • Record Type: Publication
  • Files: TRIS
  • Created Date: Mar 14 1978 12:00AM