TRB's National Cooperative Highway Research Program (NCHRP) Report 689: Costs of Alternative Revenue-Generation Systems presents a framework for analysis of the direct costs incurred in generating the revenues that support federal-aid and state highway construction, operations, and maintenance and uses that framework to estimate unit costs for fuel taxes, tolling, vehicle-miles of travel fees, and cordon pricing schemes.
National Research Council. NCHRP Report 689: Costs of Alternative Revenue-Generation Systems. Washington, DC: The National Academies Press, 2011.
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