原文传递
Transportation Finance: Kentucky's Structure and National Trends
| 题名： | Transportation Finance: Kentucky's Structure and National Trends |
| 作者： | Hackbart, M. ; Perkins, S. ; Fordham, M. |
| 关键词： | Transportation; Finances; Tax collection; Kentucky; Revenue; Surveys; Taxes; United States; Highway transportation; Economic analysis |
| 摘要： | Studies state Road Fund tax structures, like studies of state General Funds, tend to focus on a state's current tax structure compared to surrounding states and identifying possible tax changes that may make a tax system simpler, more equitable, more administratively efficient, more competitive or more 'adequate.' In conducting such analysis, the inherent trade-offs among these accepted tax principles becomes apparent. Efforts to increase competitiveness may impact the adequacy of a tax system. Likewise, tax legislation intended to enhance tax administration efficiency may impact the equity of a state's Road Fund tax structure. Such trade-offs associated with conflicting tax change or modernization goals have limited tax system change or reforms. The current study has two goals including: (1) an analysis of Road Fund tax changes that have been enacted by the 50 states during the past decade, and (2) an analysis of Kentucky's current Road Fund tax structure and tax collection system including the various multi-state tax collaborative efforts relied upon to insure the collection of taxes due the Commonwealth |
| 总页数： | 78p |
| 报告类型： | 科技报告 |
相关文献
- SURETY APPLICATIONS IN TRANSPORTATION
- The Role of the U.S. Navy in Support of the National Strategy for Maritime Security
- TRANSPORTATION ENERGY INTENSITY TRENDS: 1972-1992.
- Applications and Future Trends in Polymer Materials for Green Energy Systems: from Energy Generation and Storage, to CO2 Capture and Transportation.
- Journey to Work Trends in the United States and its Major Metropolitan Areas 1960-2000.
- Geomaterials 2014. 's Transportation Research Record: Journal of the Transportation Research Board, No. 2401.
检索历史
应用推荐
