Truck size and weight and tax structures.

This paper focuses mainly on tax structures for heavy vehicles, the impact to competing freight shippers, and in the case of the United States, the impact of various tax structures on the economics of contiguous states, such as truck stop operators near state borders. Several individuals were interviewed for this project, including current and former state department of transportation (DOT) directors and staff, a Federal Highway Administration (FHWA) administrator, and an executive and staff members of the American Association of State Highway Officials (AASHTO). In summary, some form of weight distance tax would be more equitable and effective in capturing the cost responsibility of various classes of heavy vehicles. For the covering abstract see ITRD E116488.