THE PROBLEM OF NONUSER REVENUES

NONUSER REVENUES ARE DISTINGUISHED BY TWO CLASSES /A/ NONVEHICULAR TAXES LEVIED TO COLLECT FOR HIGHWAY USE, AND /B/ NONVEHICULAR TAXES UNRELATED TO HIGHWAY USE. THE FIRST SERVES AN ECONOMIC FUNCTION, BUT IT IS DIFFICULT TO JUSTIFY THE EXISTENCE OF THE SECOND ON ECONOMIC GROUNDS. THIS CONCLUSION IS BASED ON AN ANALYSIS OF HIGHWAY TAXATION AS AN ASPECT OF HIGHWAY PLANNING, IN RELATION TO THE OPTIMUM DISTRIBUTION OF TRAFFIC AMONG ALL MODES OF TRANSIT AND IN RELATION TO THE GENERAL PROCESS OF ECONOMIC GROWTH. THE FIRST CLASS OF NONUSER SOURCES IS ANALYZED FOR THE EXTENT TO WHICH IT SATISFIES THE CRITERIA USED IN REJECTING THE SECOND. EXISTING ALLOCATION PROCEDURES, INCLUDING ESPECIALLY THE RELATIVE-USE METHOD AND THE EARNINGS-CREDIT SOLUTION, ARE DISCUSSED FOR THEIR ECONOMIC IMPLICATIONS. IT IS CONCLUDED THAT /A/ ECONOMIC EFFICIENCY COULD BE FURTHERED BY PLANNING HIGHWAYS WITH REGARD TO THE TAX REVENUES EXPECTED TO ARISE FROM THEM, AND /B/ A MODIFICATION OF THE RELATIVE-USE METHOD MIGHT PROVIDE THE BASIS FOR SUCH PLANNING INSOFAR AS TRAFFIC VOLUME IS CONCERNED. A COMPARISON IS MADE WITH EXPENDITURES AND HIGHWAY USE ON EXISTING HIGHWAY SYSTEMS. /AUTHOR/

Media Info

  • Media Type: Print
  • Features: Figures; References; Tables;
  • Pagination: pp 114-122
  • Monograph Title: Highway financing
  • Serial:

Subject/Index Terms

Filing Info

  • Accession Number: 00200903
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Nov 18 1994 12:00AM