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State Highway Cost Allocation Studies (2008) / Chapter Skim
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Chapter Four - Impacts of Highway Cost Allocation Studies
Pages 23-25

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From page 23...
... Horizontal and vertical equity are not fully achievable in most state transportation tax structures owing to the heavy reliance on registration fees, non-mileage-based weight fees, and motor fuel taxes. Mileage-based taxes and fees can be used to more completely achieve equity and fully implement the findings of HCASs.
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From page 24...
... Therefore, when the Oregon HCAS finds that heavy-truck tax payments are forecast to exceed cost responsibility by 5%, the Oregon Legislature responds by reducing all weight-mile tax rates by 5%. This practice has led to a disparity in terms of the cost responsibility among heavy-truck classes with the most recent Oregon HCAS projecting that tax payments from vehicles with declared weights of between 10,000 and 26,000 lb would exceed their cost responsibility by 26%, whereas tax payments from heavy trucks weighing between 80,000 and 105,500 lb would fall short of cost responsibility by 16% (ECONorthwest 2007)
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From page 25...
... This condition is often made in cases where one particular highway-user group is seriously concerned that a study may lead to a recommendation for a significant fee increase for vehicles in that class. Another possible outcome might be an agreement on a quid pro quo solution -- for example, a tax or fee increase offset in value by a favorable change in a non-tax condition, such as liberalization on vehicle combination or length limits or restrictions on access to more parts of the highway network.
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Key Terms

  • federal hcas
  • state hcass
  • vertical equity
  • tax structure
  • study findings

  • increasingly difficult
  • achieve equity
  • oregon department
  • revenue generation
  • tax payments

  • fee increase
  • highway cost
  • immediately following
  • legislative assembly
  • cost allocation

  • weight fees
  • equity refers
  • registration fees
  • hcass conducted
  • state transportation

  • study review
  • motor vehicles
  • achieve cost
  • allocation studies
  • favorable change

  • states surveyed
  • performed hcass
  • fair treatment
  • fuel taxes
  • completely achieve


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