Alternative approaches to the taxation of heavy vehicles
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1998-01-01
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Abstract:This report contains recommendations that are applicable to federal and state governments for evaluating alternatives to the taxation of heavy vehicles. An evaluation procedure and general assessments and recommendations on future activities are presented. The report provides guidance and resource material for use by federal and state agencies. The results will be of interest to those who deal with the identification of revenue sources for highway purposes and to the motor carrier industry. The research report is supplemented by an Application Manual, available on the Internet.
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