NCHRP Report 689 presents an analysis of the direct costs incurred in generating the revenues that support federal-aid and state highway construction, operations, and maintenance. Federal and state taxation of motor-vehicle fuel is presently the primary mechanism for generating such revenue. Alternative revenue-generating mechanisms are used or have been proposed, including tolling and fees for road usage [for example, vehicle-miles of travel (VMT) fees]. There are costs associated with administering any of these revenue mechanisms, collecting the taxes, and ensuring compliance. This report presents a framework for analysis of these costs and uses that framework to estimate unit costs for fuel taxes, tolling, VMT fees, and cordon pricing schemes. The analysis will be helpful to departments of transportation (DOTs), departments of motor vehicles (DMVs), and other responsible agencies and policy makers concerned with generating revenues to support the surface transportation system. (Author/publisher)
Samenvatting