COMMENTS ON TAX-ALLOCATION BY INCREMENTAL METHOD BASED ON APPLICATION OF THE METHOD IN MINNESOTA, 1953-54

THE PHILOSOPHICAL FRAMEWORK IS REVIEWED WITHIN WHICH THE INCREMENTAL METHOD WAS DEVELOPED TO OUTLINE THE MINNESOTA STUDY PROCEDURE AND INDICATE HOW CERTAIN CLASSES OF VEHICLES WERE TREATED AS A RESULT OF THAT PROCEDURE, AND TO SUGGEST WAYS OF PERFORMING FUTURE INCREMENTAL METHOD SOLUTIONS OF THE PROBLEM OF ALLOCATING HIGHWAY USER TAXES. THE INCREMENTAL METHOD APPEARS TO REPRESENT A RATIONAL APPROACH TO THE NECESSITY OF DEVELOPING A TAX STRUCTURE BASED ON A BUYER-SELLER RELATIONSHIP. THE EXTENT OF AGREEMENT AS TO THE SUITABILITY OF THE INCREMENTAL METHOD INDICATES THAT THE RESULTS SHOULD PROVIDE A RELIABLE BASE FOR LEGISLATIVE ACTION IN STATES REQUIRING THE DEDICATION OF HIGHWAY USER REVENUE.

Media Info

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

Subject/Index Terms

Filing Info

  • Accession Number: 00201570
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Dec 9 1994 12:00AM