Many states have recently performed cost allocation studies to provide a logical basis for formulating equitable tax structures and registration fee schedules. Many states have also recognized the dynamic nature of the problem, and the need to conduct an update analysis periodically. A full-scale update analysis is often costly and time consuming and little effort has been made to address this problem. Using the 1988 indiana update analysis of highway cost allocation as an illustration, the key elements in an update analysis are identified here and a recommendation is made that the establishment of a permanent cost allocation data base would enable an update analysis to be conducted periodically in an efficient manner within a time frame acceptable to most highway agencies. The important steps in the indiana update study are described and examined in detail. Study results and findings are also discussed. This paper appears in transportation research record no. 1262, Planning, management and economic analysis 1990.
Abstract