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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/. 167