00201564

Component

http://onlinepubs.trb.org...rbbulletin/175/175-003.pdf

A STUDY WAS CONDUCTED OF HIGHWAY MATTERS CONCERNED WITH MANAGEMENT, LONG-RANGE COSTS, MOTOR VEHICLE TAXATION, AND THE ASSIGNMENT OF COSTS BETWEEN MOTOR VEHICLE USERS AND OTHER BENEFICIARIES. A TAX BASE WAS DETERMINED FOR MOTOR VEHICLE USERS, A COMPLETE CLASSIFICATION MADE OF HIGHWAY SYSTEMS IN THE STATE OF MONTANA, AND OTHER MATTERS RELATING TO LEGAL PROBLEMS, TRANSPORT ECONOMICS AND THE ALLOCATION OF HIGHWAY REVENUES AMONG THE VARIOUS GOVERNMENT UNITS IN THE STATE WERE STUDIED. COMPARATIVE ALLOCATIONS WERE MADE BY THE TON-MILE AND INCREMENTAL METHODS. THE MONTANA INCREMENTAL ANALYSIS WAS ESPECIALLY DESIGNED TO FIT THE PECULIAR HIGHWAY NEEDS AND TRAFFIC CONDITIONS OF THE STATE. A STRAIGHT-LINE RATHER THAN A TRIANGULAR OR RECTANGULAR SOLUTION WAS USED. INCREMENTAL COSTS AS DEVELOPED BY THE MONTANA METHOD, ACCOUNTED FOR MOST ITEMS OF TOTAL ROAD EXPENDITURE BY A SIMPLE MATHEMATICAL PROCESS. A WEIGHT-DISTANCE TAX SCHEDULE AND A FLAT FEE TAX SCHEDULE, BOTH BASED ON THE INCREMENTAL DETERMINATION, WERE PRESENTED TO THE 1957 LEGISLATURE AS A RESULT OF THIS ANALYSIS. AN ADVANTAGE OF THE TON-MILE ALLOCATION OF COSTS IS THE SIMPLICITY WITH WHICH IT MAY BE APPLIED AND THE RELATIVE AVAILABILITY OF THE NECESSARY DATA. IT IS DIFFICULT TO OBTAIN THE PRECISE INFORMATION NEEDED FOR THE INCREMENTAL METHOD. THE TON-MILE ALLOCATION IN MONTANA DOES RESULT IN A MORE SEVERE ALLOCATION TO HEAVY VEHICLES AND A FAIRLY SHARP REDUCTION OF CHARGES AGAINST THE PASSENGER CAR, BUT IT DOES PROVIDE AN ALLOCATION THAT RUNS IN THE SAME ORDER AS INCREMENTAL COST RESPONSIBILITIES.

No 175, pp 27-32, 2 FIG Distribution, posting, or copying of this PDF is strictly prohibited without written permission of the Transportation Research Board of the National Academy of Sciences. Unless otherwise indicated, all materials in this PDF are copyrighted by the National Academy of Sciences. Copyright © National Academy of Sciences. All rights reserved.

01410573

6p

1958

Highway Research Board Bulletin

Digital/other

Alternatives analysis; Classification; Cost allocation; Economics; Highway user taxation; Highways; Legal factors; Motor vehicles; Needs assessment; Taxation; Ton miles; Transportation

Highway classification; Incremental costs

Economics; Finance; Society; Transportation (General)

TRIS, TRB

Sep 23 1994 12:00AM

• COMPARATIVE HIGHWAY COST ALLOCATIONS: INCREMENTAL AND OTHER METHODS
• RESULTS OF THE KENTUCKY STATE HIGHWAY FINANCE STUDY
• THE 1956 RHODE ISLAND HIGHWAY FINANCE STUDY
• WASHINGTON STATE HIGHWAY COST ALLOCATION STUDY