原文传递 Motor Carrier Tax Consolidation Study.
题名: Motor Carrier Tax Consolidation Study.
作者: Bell, M.; Martin, A.; Walton, J.
关键词: Commercial Vehicles; Consolidation; Fees; Highway Finance; Kentucky; Legislation; Motor Carriers; Motor Fuels; Rates(costs); Revenue; Taxes
摘要: The study analyzes the tax and fee structure for Kentucky motor carriers and details a possible policy scenario for eliminating the weight-distance tax. The report starts out analyzing detailed revenue and rate information for the motor fuel tax, motor fuel surtax. IRP registration fees, intrastate registration fees and the weight distance tax. Consolidation policies in Idaho and Ohio were reviewed, as well as a previous consolidation proposal in Kentucky. A new consolidation framework was developed, where IRP and intrastate plate fees were increased by 180 percent and the weight-distance tax was eliminated. Projections for weight-distance tax and IRP fees (both current and proposed) were compared to assess the revenue impact on the Road Fund. In addition, the tax/fee burden for motor carriers was assessed to see whether the proposed changes would help or hurt firms of various sizes and operation tendencies. Interstate carriers who log a high percentage of miles in Kentucky, or interstate carriers who run a low number of overall miles per vehicle, would generally see an increased tax burden; motor carriers who log a low percentage of miles on Kentucky roads or a high number of overall miles per vehicle would generally see a diminished tax burden. Virtually all intrastate carriers would have to pay more under the proposed legislative changes.
报告类型: 科技报告
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