TRB Special Report 285: The Fuel Tax and Alternatives for Transportation Funding examines the viability of existing revenue sources, the merits of present transportation finance arrangements, and potential directions for reform of transportation finance. According to the report, fuel taxes can remain the primary funding source for the nation's highways for at least another decade, but eventually replacing them with a system for metering road use and charging accordingly could benefit travelers and the public. In addition, the committee that developed the report suggests that while the current funding system helps maintain existing highways and build new ones and ensures that users pay most of these costs, it does not help transportation agencies alleviate congestion or target investment in the most valuable projects.
Transportation Research Board. 2006. The Fuel Tax and Alternatives for Transportation Funding: Special Report 285. Washington, DC: The National Academies Press. https://doi.org/10.17226/11568.
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