National Academies Press: OpenBook
« Previous: Front Matter
Page iii
Suggested Citation:"Table of Contents." Transportation Research Board. 1997. Alternative Approaches to the Taxation of Heavy Vehicles: Applications Manual. Washington, DC: The National Academies Press. doi: 10.17226/6358.
×
Page R3

Below is the uncorrected machine-read text of this chapter, intended to provide our own search engines and external engines with highly rich, chapter-representative searchable text of each book. Because it is UNCORRECTED material, please consider the following text as a useful but insufficient proxy for the authoritative book pages.

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

Next: 1.0 Introduction »
Alternative Approaches to the Taxation of Heavy Vehicles: Applications Manual Get This Book
×
MyNAP members save 10% online.
Login or Register to save!
  1. ×

    Welcome to OpenBook!

    You're looking at OpenBook, NAP.edu's online reading room since 1999. Based on feedback from you, our users, we've made some improvements that make it easier than ever to read thousands of publications on our website.

    Do you want to take a quick tour of the OpenBook's features?

    No Thanks Take a Tour »
  2. ×

    Show this book's table of contents, where you can jump to any chapter by name.

    « Back Next »
  3. ×

    ...or use these buttons to go back to the previous chapter or skip to the next one.

    « Back Next »
  4. ×

    Jump up to the previous page or down to the next one. Also, you can type in a page number and press Enter to go directly to that page in the book.

    « Back Next »
  5. ×

    To search the entire text of this book, type in your search term here and press Enter.

    « Back Next »
  6. ×

    Share a link to this book page on your preferred social network or via email.

    « Back Next »
  7. ×

    View our suggested citation for this chapter.

    « Back Next »
  8. ×

    Ready to take your reading offline? Click here to buy this book in print or download it as a free PDF, if available.

    « Back Next »
Stay Connected!