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.
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...
This publication contains two reports on highway finance. The first report, "The Evolution of the Highway-User Charge Principle," examines the financi...
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