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原文传递 1999 Update of the Arizona Highway Cost Ailocation Study

题名：	1999 Update of the Arizona Highway Cost Ailocation Study
作者：	Jason Carey
关键词：	cost allocation, tax equity
摘要：	The purpose of this report was to update the Arizona highway cost allocation study and to evaluate the alternative of using the new FHWA cost allocation model as a replacement. The update revealed that the repeal of Arizona’s weight-distance tax has led to a decrease in the payments made by the largest vehicles. As a result, these vehicles are now projected to pay less than their full cost responsibility over the 1999 through 2003 program years. Meanwhile, lighter vehicles will continue to pay more than their full cost responsibility over this same time period. Efforts to use the new FHWA cost allocation model were thwarted by the requirement for data inputs that are not readily available. This data requirement argues against using this new model. It will not be a tool that is easy for state DOTs to employ in trying to estimate cost responsibilities and payment ratios by vehicle classes and weights. As an alternative, this project developed a simplified model that provides reasonable estimates of cost responsibility ratios. The simplified model uses readily available data and can be implemented by state DOTs without the assistance of external consultants. It is recommended that ADOT use the simplified model for future highway cost allocation updates and that the previously planned “phase 2” of this project modified to entail a FY 2000-2004 update using both the existing Arizona highway cost allocation model and the simplified model and that a detailed users* manual for the simplified model be drafted for future reference.
报告类型：	科技报告