Alternative Approaches to the Taxation of Heavy Vehicles Applications Manual (1997) / Chapter Skim
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10.0 Summary Evaluation
10.0 Summary Evaluation
Pages 79-83
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From page 79... ...
~ ~ ~ __ c~ ~ ~ ~ ~ ~ _O The example that follows is taken from the last section of Chapter 7 of the Final Report. That section presents a summary of qualitative evaluations of four generic tax alternatives that do not include specific tax rates or schedules.
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From page 80... ...
~C~ cn u ~ o Ct V) ·a ' ~ ·3 <~s u' _ ~ u, g.~ ~v .cn ~._ ~; 3 ~ ~ ° 3 ~ > `` ° b E~ cn ~ 68 D ~ C~ 11 80 Cambridge Systematics, Inc.
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From page 81... ...
This system has unique capabilities for reflecting We significant spatial and temporal variations In the fun somal costs of highway use; and, as such, it does far better than any of the other systems in meeting We economic efficiency cr~tenon, at least when electronic toll collection is used. Furthermore, if, as suggested in Section 7.4 of the Final Report, tolls are set to reflect the difference between cost responsibility for use of toll facilities and We fuel taxes and other user charges paid as a result of that use, toll systems can also meet the equity criterion quite well.
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From page 82... ...
A graphic evaluation of tradeoffs among enforcement effort, administrative costs, compliance costs, and evasion is presented in Section 6.5. Finally, the relative assessment of alternative tax options may change over time as technology unproves and as future research provides additional information to aid in implementing more equitable and more efficient tax systems.
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