原文传递 HIGHWAY USE TAX ALTERNATIVES FOR HEAVY TRUCKS IN OREGON.
题名: HIGHWAY USE TAX ALTERNATIVES FOR HEAVY TRUCKS IN OREGON.
作者: Russell-RE
关键词: HIGHWAY-USER-TAXATION; HEAVY-VEHICLES; TRUCKING-INDUSTRY; POLICY-ANALYSIS; REGISTRATION-FEE; FUEL-TAXATION; WEIGHT-DISTANCE-TAXES; EQUITY-; COMPLIANCE-COSTS; ADMINISTRATIVE-COSTS; TAX-EVASION; OREGON-
摘要: This paper presents a policy analysis of highway use tax alternatives for heavy trucks. It compares registration fees, fuel taxes and weight-distance taxes in terms of equity, compliance costs, administrative costs, and evasion potential. Three different tax scenarios are evaluated for the state of Oregon. The conclusion is that continued reliance on the weight-distance tax is the best option for Oregon.
总页数: Transportation Research Record. 1995. (1498) pp1-4 (9 Ref.)
报告类型: 科技报告
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