原文传递 State Highway Cost Allocation Studies. A Synthesis of Highway Practice.
题名: State Highway Cost Allocation Studies. A Synthesis of Highway Practice.
作者: Balducci-P.; Stowers-J.
关键词: *Highways-; *Cost-allocations.;Taxes-; Revenue-; History-; Evolution-; Highway-practices; Expenses-; Budgeting-; Guidelines-; Surveys-; Impacts-.
摘要: In 1937, Oregon conducted the nations first highway cost allocation study (HCAS), a study designed to determine the fair share that each class of road user should pay for the construction, maintenance, operation, improvement, and related costs of state highways, roads, and streets. Since that first HCAS, at least 84 studies have been performed in 30 states. The Oregon cost-occasioned approach based on the principle that costs are occasioned by highway-user classes and can be attributed to each class based on measures of relative travel, space requirements, and loadings has served as the foundation of nearly every state HCAS. Some of the most significant advancements, however, have occurred as the result of three federal HCASs completed in 1965, 1982, and 1997. In recent years, states have adapted a wide variety of techniques to allocate the costs associated with highway use and to attribute revenue to highway-user classes. Further, new transportation technologies and revenue initiatives have added opportunities and uncertainty regarding highway-user tax structures. Thus, the topic of this synthesis report is both timely and important. This report is designed to aid states by laying the foundation required to build on current thought and improve current HCAS methods. This report addresses numerous issues, including which states have completed cost allocation studies, the conceptual basis of HCAS methods, methods used to allocate the costs associated with many highway program elements, methods for revenue attribution, and emerging HCAS issues.
报告类型: 科技报告
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