SUGGESTED APPROACHES TO THE PROBLEMS OF HIGHWAY TAXATION

THE BURDEN OF HIGHWAY TAXATION SHOULD BE SHARED BY THE PROPERTY DIRECTLY SERVED, THE GENERAL PUBLIC, AND MOTOR VEHICLE USERS. THE MOST EQUITABLE SOLUTION TO JUST PROPORTIONING LIES IN THE THEORY OF RELATIVE USE, WHICH WOULD ALLOCATE HIGHWAY TAX RESPONSIBILITY IN ACCORDANCE WITH THE EXTENT TO WHICH DIFFERENT CLASSES OF HIGHWAYS RENDER THE FOLLOWING SERVICES: (1) DIRECT ACCESS TO LAND; (2) ACCESS TO LOCALITIES OR NEIGHBORHOODS; AND (3) SERVICE TO THROUGH TRAFFIC. THE EQUITABLE ASSIGNMENT OF MOTOR VEHICLE TAX RESPONSIBILITY AMONG VEHICLES OF DIFFERENT DIMENSIONS AND WEIGHTS IS DONE THROUGH THE THEORY OF DIFFERENTIAL COSTS, OR INCREMENT THEORY. WEAKNESSES IN THE THEORY ARE EXAMINED. METHODS OF MEASURING VALUES OF HIGHWAY SERVICES PROVIDED ARE DISCUSSED. IT IS RECOMMENDED THAT THE VALUE-OF-SERVICE CONCEPT BE USED IN CONJUNCTION WITH THE INCREMENTAL COST ANALYSIS. /AUTHOR/

  • Supplemental Notes:
    • Vol 27, pp 1-6, 10 REF
  • Authors:
    • St, CLAIR GP
  • Publication Date: 1948

Media Info

  • Monograph Title: Proceedings of the Twenty-Seventh Annual Meeting of the Highway Research Board Held at Washington, D.C. December 2-5, 1947
  • Serial:

Subject/Index Terms

Filing Info

  • Accession Number: 00201030
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Jul 12 1971 12:00AM