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- W655593906 abstract "A discussion is presented of the use of the findings of a highway cost-allocation study in revising the highway financing scheme in Indiana. The cost-allocation study indicated that passenger cars and single-unit trucks as a group would continue to overpay their cost responsibilities whereas heavy combination trucks would continue to underpay if the 1983 highway user taxation structure were to remain unchanged. Several proposed taxation revision schemes were evaluated in terms of equity of revenue contribution and cost responsibilities of various user groups. These schemes involved the revision of fuel taxes and registration fees as well as the imposition of a new weight-distance tax. The adopted tax package included an increase in gasoline tax, a diesel fuel surcharge, an increase in registration fees, and a new user fee of $50 per year for commercial vehicles. Revenue/cost analyses conducted for each of the options considered indicated that no significant improvement in equity could be achieved without the imposition of a weight-distance tax. The adopted taxation scheme, although able to guarantee a funding goal, would not establish a desirable balance in equity among highway user groups. The possible reasons that the legislature did not include a third-tier tax are examined." @default.
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- W655593906 date "1986-01-01" @default.
- W655593906 modified "2023-09-27" @default.
- W655593906 title "HIGHWAY COST ALLOCATION AND USER TAX REVISION IN INDIANA" @default.
- W655593906 hasPublicationYear "1986" @default.
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