Highway Finance: The Evolution of the Highway-User Charge Principle: State Highway Finance Trends
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1983-04-01
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Abstract:This paper will examine the history of road and highway financing in this country and the development of the "user-pays" concept. We will describe the user-nonuser debate, including who benefits from highways. We will explore various definitions of what a "user" tax is and is not - according to various authorities (including the ultimate arbiter, the tax-paying citizenry). What might be called grey areas will be discussed: elements of vehicle-related government income which may or may not be highway-user in nature. Finally, we will discuss how and how much highway beneficiaries pay for the highways.
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