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OCR for page 1
Alternatives to the Taxation of Heavy Vehicles
Applications Manual
I.0 Introduction
This Applications Manual presents procedures for evaluating alternative systems of
heavy-vehicle taxes and the individual taxes that comprise these systems. The manual is
designed to be used primarily for evaluating state taxation systems, but it also may be
used for evaluating local and regional taxes, separately or as components of a state tax
system; and all procedures presented are also applicable to the Federal taxation system.
. .
This manual is one of the Products of a study of "Alternative Approaches to the Taxation
of Heavy Vehicles." The fun results of this study are presented in a separate Final Report.
This Applications Manual presents procedures for the application of six criteria that are
recommended for the evaluation of heavy-vehicle taxes and tax systems:
· Adequacy;
Administrative efficiency;
· Equity;
· Economic efficiency;
· Evasion and avoidance; and
· Feasibility.
Each of these criteria incorporates several different considerations or issues. Chapter 2 of
this manual contains an introductory discussion of the six criteria and related issues; and
Chapters 4 through 9 present procedures for applying the six evaluation criteria. These
six chapters are preceded by a chapter (Chapter 3) that provides a more technical
presentation of procedures for developing revenue estimates that are required for the
evaluation of equity (Chapter 6) and that mav also be useful for evaluations of adeauacv
and evasion (Chapters 4 and S).
~ ~,
The final chapter of this manual summarizes the results of qualitative evaluations of
several generic tax systems presented in Chapter 7 of the Final Report, and it illustrates
how the results of evaluations for each of the six criteria can be brought together,
synthesized, and interrelated to assist decision makers in choosing among alternative tax
exemptions.
This Applications Manual may be used both: a) to evaluate potential tax-system changes,
such as Hose proposed by agency staff or interest groups; and b) to contribute to the
development of additional alternatives that may better meet agency goals. For the latter
purpose, we recommend a careful review of the evaluation criteria discussed in
Chapter 2, of the evaluation procedures presented Chapters 4 through 9, and of tradeoffs
among the criteria.
Cambridge Systematics, Inc.
OCR for page 2
Alternatives to the Taxation of Heavy Vehicles
Applications Manual
The six chapters that describe procedures for applying the evaluation criteria (Chapters 4
through 9) have been prepared relatively independently from each other. Only in the
final chapter do we explicitly raise the issue of how to analyze tradeoffs among the six
criteria and how to consider improvements in the tax alternatives that wig improve the
overall evaluation of an alternative. This has been done to sunplify the presentation of
the procedures. However, we recommend that analysts who are organizing studies of tax
alternatives give considerable attention to the interrelationships among the criteria, as
discussed in Chapter TO, before finalizing the definition of tax alternatives or their
evaluation.
2
Cambridge Systematics, Inc.
Representative terms from entire chapter:
applications manual
