This report explains recent fiscal developments, reviews part financial policies and their performance, makes appropriate economic tests, and suggests remedial action. The specific actions of several states in meeting financial problems are also described. It is noted that State Highway programs are in need of additional revenues, and the best and most equitable alternative is to raise road-user tax rates, or sensitize taxes to inflation. The highway user tax has performed well over the years but will not likely meet future highway needs, especially at today's tax rates. The impact of the energy crisis and inflation may causes highway taxation to more nearly resemble a pricing system. As costs and benefits increase, so should the tax.
The National Conference of State Legislatures (NCSL) and the AASHTO Center for Excellence in Project Finance completed a project with a goal to fill a...
This report is an update of a similar publication prepared in 1965 by John Thompson It presents a summary comparison between the highway revenues of V...
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United States Department of Transportation
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