Abstract
THE DISTRIBUTIONAL IMPACT OF ROAD EXPENDITURE PROGRAMMES IN AUSTRALIA IS EXAMINED FOR THE YEARS 1966/67 AND 1972/73. THE METHODOLOGY IS ADAPTED FROM PREVIOUS WORK BY THE AUTHORS ON THE DISTRIBUTIONAL EFFECTS OF TAXATION. INPUT-OUTPUT TABLES AND HOUSEHOLD EXPENDITURE PATTERNS ARE USED TO ALLOCATE TAXES TO HOUSEHOLD INCOME CLASSES. BENEFITS FROM ROAD EXPENDITURE ARE REGARDED AS NEGATIVE TAXES. THE AUTHORS ESTIMATE THE INCIDENCE OF TAXES RAISED TO FINANCE ROAD EXPENDITURE BY LOCAL, STATE AND FEDERAL AUTHORITIES; THE INCIDENCE OF ROAD EXPENDITURE BENEFITS; AND THE NET FISCAL INCIDENCE OF ROADS. THEY CONSIDER THE SENSITIVITY OF THESE CALCULATIONS TO SEVERAL ALTERNATIVE ASSUMPTIONS.(Author/publisher).