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Alternatives to the Taxation of Heavy Vehicles Applications Manual Table of Contents 1.0 Introduction . 2.0 Evaluation Criteria.e.eee ee.e.e ee eeee.ee ee e 2el Adequacye eeee eeeee eeeeeeeeeee eee e eee.ee.ee ee ee.e.e.eeeeee.eeeee e. 2e2 Administrative Efficiency eeeeeeeee e ee.e ee eee.e.eeeeee.e.e eeeeeeeeeeeee 2e3 USA; - r 2e4 2e5 2e6 Economic L;~ticiency . e. e.eeeeee e.eeeeeeeeeee e. Evasion and Avoidance e e e ee.e ee e.ee eee e Feasibility . eee.e e e e ee eeeee.eee.eeeeeeeeeeeeee eeeeeeeee 3.0 Estimating VMT-Related Revenueeeeee e eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee 3.1 Estimating Truck VMTe.~ .eeeee.~ .eeeeeee.eee.~ 3.2 Registration Fees . eeee eeeeee eeeeee.eeeeeeeeeee 3.3 Fuel Taxes . e e eeeeeeee e 3e4 Weight-Distance Taxeseeeee.eeeeee eeeeee e e e eeeeeeeeeeeeeeee.e.e 4n AA-~31~= 3 3 5 6 7 9 13 15 15 18 22 24 27 27 4e2 Other Considerations .e e.ee.eeee.eee.e e eeeee e eeee eee eeee eee 29 ~ J 4el Yieldeeee.eee eeeeeeee e e.e e e e 33 33 42 n F"~'j~ 47 47 6.2 Attribution of User~harge Revenue e e 53 6.3 Converting Between Operating Weight and Registered Weight 61 5.0 Administrative Efficiency ee ee.e e.e eeee.e 5.1 Public-Sector Administrative and Enforcement COStS.~.ee.~ .eeeeeeeee.~ 5.2 Compliance Costs . e.e e.e ee 6.1 basic issues . e eee e 7.0 Economic Efficiency ee ee e e e eee eee 7.1 Evaluations of Potential Tax-System Changes................................................... 7.2 Comprehensive Evaluations . e eee B.0 Evasion and AvQidance ee.eee e ee ee e~e_e e~e.ee ee.e.e 8.! Use of Audit and Enforcement InfOrmabOn.~ .e..e.~.e~ .e.~ e 8.2 Comparisons to Independent Estimates of Tax Liabilides.~ .ee..e.~ 8.3 Avoidance e 9.O Feasibility. eeeee.~ e 10.0 Summary Evaluation 63 64 65 69 69 73 75 77 79