Buffington, J. L., Adkins, W. G., & Schafer, D. L. (1968). Fuel Tax Differentials of Texas Cargo Vehicles (Report No. 131-1). Texas Transportation Institute. Texas A&M University. https://rosap.ntl.bts.gov/view/dot/84588
Buffington, Jesse L., William G. Adkins, and Dale L. Schafer. Fuel Tax Differentials of Texas Cargo Vehicles. Report no. 131-1. Texas Transportation Institute. Texas A&M University, 1968. https://rosap.ntl.bts.gov/view/dot/84588.
Buffington, Jesse L., et al. Fuel Tax Differentials of Texas Cargo Vehicles. Texas Transportation Institute. Texas A&M University, 1968, Report no. 131-1, ROSA P. https://rosap.ntl.bts.gov/view/dot/84588.
The major objective of the study is to determine whether Texas cargo vehicles of various types are being equitably taxed in relation to their highway use. The rationale of highway user taxation takes into account the differences in highway vehicles. It is known that variations in vehicles lead to differences in fuel efficiency and thus to greater or lesser burdens of taxes in relation to highway use. The concept of use is that of distance and weight in that for any given vehicle these are primary factors of fuel consumption. "Surcharges" on licenses and fees on cargo vehicles and among cargo vehicles are an additional attempt to base taxes on highway use.
Buffington, J. L., Adkins, W. G., & Schafer, D. L. (1968). Fuel Tax Differentials of Texas Cargo Vehicles (Report No. 131-1). Texas Transportation Institute. Texas A&M University. https://rosap.ntl.bts.gov/view/dot/84588
Buffington, Jesse L., William G. Adkins, and Dale L. Schafer. Fuel Tax Differentials of Texas Cargo Vehicles. Report no. 131-1. Texas Transportation Institute. Texas A&M University, 1968. https://rosap.ntl.bts.gov/view/dot/84588.
Buffington, Jesse L., et al. Fuel Tax Differentials of Texas Cargo Vehicles. Texas Transportation Institute. Texas A&M University, 1968, Report no. 131-1, ROSA P. https://rosap.ntl.bts.gov/view/dot/84588.
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