Abstract
This paper summarizes the results of a recent study on the linkages between highway cost allocation and the setting of road user charges. The focus is on the United States, where a large number of cost allocation studies have been undertaken. On the basis of a survey of state highway officials and an analysis of road user charges, an assessment is made of the degree to which cost allocation has had a practical impact. The paper summarizes the experiences of three classes of state: (i) ones where cost allocation has materially influenced decision making; (ii) ones where it has had no impact; and (iii) ones where it has had some impact. (A)