INCREMENTAL METHOD OF ALLOCATING HIGHWAY COSTS

A LOUISIANA HIGHWAY FINANCE STUDY WAS CONDUCTED IN CONJUNCTION WITH A COMPREHENSIVE ENGINEERING STUDY OF HIGHWAY NEEDS WITHIN THE STATE. INCREMENTAL ANALYSIS WAS USED. THE FOUNDATION OF THE INCREMENTAL METHOD IS THE FACT THAT VEHICLES OF DIFFERENT DIMENSIONS AND WEIGHTS DIFFER IN THEIR REQUIREMENTS FOR HIGHWAY FACILITIES. THE APPROACH INVOLVES AN ATTEMPT TO DIFFERENTIATE THE COST ATTRIBUTABLE TO VEHICLE WEIGHT AND SIZE AND TO ASSIGN THESE COSTS TO VEHICLES IN GRADUATED WEIGHT-AND-SIZE-INCREMENT GROUPS. THE APPORTIONMENT USED IN THE LOUISIANA INCREMENTAL ANALYSIS INVOLVES A FEATURE ORIGINATED BY MELTON. THE OBJECTIVE IS TO SEPARATE THOSE HIGHWAY COSTS CHARGEABLE TO THE HIGHWAY USER FROM THOSE WHICH SHOULD NOT BE CHARGES TO THE HIGHWAY USER. LOUISIANA REGISTERS TRUCKS AND TRAILERS BY LOAD-CARRYING AXLE WEIGHT. THE LOUISIANA STUDY DISTRIBUTES WEIGHT-RELATED COSTS BETWEEN VEHICLES FALLING INTO THE VARIOUS WEIGHT INCREMENTS ON AN AXLE-MILE BASIS. NONWEIGHT COSTS ARE DISTRIBUTED ON AN AXLE-MILE BASIS. THE PROBLEM OF SELECTING THE MOST VALID INVENTORY FIGURES WAS EXTREMELY DIFFICULT. THE NEXT PROBLEM WAS OF DISTRIBUTING TOTAL TRAFFIC BY ROAD- SURFACE TYPE AND BY VEHICLE-USE TYPE AND WEIGHT GROUP. THE DISTRIBUTION OF TOTAL TRAFFIC BY PROPOSED SURFACE TYPE WAS ACCOMPLISHED BY IBM TABULATION OF TRAFFIC COUNT DATA FOR EACH SECTION OR PORTION OF THE ROAD SYSTEM. AVERAGE ANNUAL MILEAGE DATA AVAILABLE FOR COMMERCIAL VEHICLES IN LOUISIANA SERVED AS A GUIDE TO ADJUSTMENTS WHERE INCONGRUITIES APPEARED IN RESULTS OBTAINED FROM THE STATISTICAL APPROACH.

Media Info

  • Monograph Title: Allocating motor-vehicle-tax responsibility by the incremental method: a symposium
  • Serial:

Subject/Index Terms

Filing Info

  • Accession Number: 00201567
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Dec 9 1994 12:00AM