Based on the study of the various tax alternatives it is concluded that the State should maintain the user tax concept for highway funding. While no tax is popular, the user tax concept appears to be acceptable if the need for revenue is properly identified. The user tax supports the concept of equity, that is, those who benefit should be prepared to pay the cost of that benefit. The idea of equity is included in the recommendation by increasing taxes for all groups of road users by approximately the same rate as they now pay under the existing tax structure. The recommended package includes increases in the fuel tax, auto registration fees, truck weight fees and the various truck permits. /Author/

  • Supplemental Notes:
    • Prepared for the Arizona State Legislature.
  • Corporate Authors:

    Arizona State University, Tempe

    206 South 17th Avenue
    Tempe, AZ  United States  85281

    Northern Arizona University, Flagstaff

    Department of Civil Engineering, Construction Management, and Environmental Engineering
    P.O., Box 15600
    Flagstaff, AZ  United States  86011

    University of Arizona, Tucson

    Tucson, AZ  United States  85721
  • Publication Date: 1978-12-31

Media Info

  • Features: Figures; Tables;
  • Pagination: 125 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00196044
  • Record Type: Publication
  • Files: TRIS
  • Created Date: Sep 15 1979 12:00AM