Transportation Finance: Kentucky's Structure and National Trends

Hackbart, M.; Perkins, S.; Fordham, M.

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Transportation Finance: Kentucky's Structure and National Trends

2002-05-01
By Hackbart, M. ; Perkins, S. ; Fordham, M.

File Language:

English

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Creators:

Hackbart, M. ; Perkins, S. ; Fordham, M.
Subject/TRT Terms:

Economic Analysis Finance Finances Highway Transportation Kentucky Revenue Road Fund Tax Changes Surveys Tax Collection Taxes Transportation United States
Publication/ Report Number:

KTC-02-11
Resource Type:

Tech Report
Geographical Coverage:

Kentucky
Corporate Publisher:

University of Kentucky Transportation Center
Abstract:

Studies state Road Fund tax structures, like studies of state General Funds, tend to focus on a state's current tax structure compared to surrounding states and identifying possible tax changes that may make a tax system simpler, more equitable, more administratively efficient, more competitive or more "adequate." In conducting such analysis. the inherent trade-offs among these accepted tax principles becomes apparent. Efforts to increase competitiveness may impact the adequacy of a tax system. Likewise, tax legislation intended to enhance tax administration efficiency may impact the equity of a state's Road Fund tax structure. Such tradde-offs associated with conflicting tax change or modernization goals has limited tax system changes ro reforms.
Format:

PDF
Collection(s):

US Transportation Collection
Main Document Checksum:

urn:sha256:fe8a320e3f2f2cd43e1bba367434141bed2154e36d31c3884be9996b96cd4fc8
Download URL:

https://rosap.ntl.bts.gov/view/dot/5240/dot_5240_DS1.pdf
File Type:

[PDF - 22.09 MB ]

File Language:

English

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