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APPENDIX E
National Surface Transportation
Infrastructure Financing Commission’s
Assessment of the Equity of Finance
Mechanisms
TABLE E-1 Equity of Selected Finance Mechanisms for Surface Transportation
Equity Across Geographic User–Beneficiary
Revenue Option Income Groups Equity Equity
Federal motor fuel tax Fair Fair Very good
National general sales tax Fair Fair Poor
General fund allocations Good Fair Poor
Facility-level tolling and pricing Good Excellent Excellent
Cordon pricing Good Excellent Very good
Mileage-based user fee (VMT fee) Good Good Excellent
NOTE: Adapted from National Surface Transportation Infrastructure Financing Commission
(2009). The reader is referred to the commission’s report for details of the methods used to arrive
at the assessments of equity and other criteria. VMT = vehicle miles traveled.
SOURCE: National Surface Transportation Infrastructure Financing Commission, Paying Our Way:
A New Framework for Transportation Finance, 2009. http://financecommission.dot.gov/.
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