Toward enhancing estimates of Kentucky's heavy truck tax liabilities.
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2002-08-01
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Abstract:The focus of this report is the effectiveness and reliability of the current models employed to calculate the weight-distance tax and fuel surtax liabilities. This report examines the current methodology utilized to estimate potential tax liabilities to determine if such estimates may be enhanced and verified. It also raises some questions regarding the sampling methods utilized in the models that determine the frequency distribution of heavy carrier registered weights on Kentucky's roadways. The critique concludes that the current methodology has limitations, which may lead to less than reliable results and, as a consequence, total commercial truck tax liability estimates may be either overstated or understated.
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