93rd ANNUAL TRB CONFERENCE PAPER SUBMISSION TITLE:“ANALYSIS OF AN ALTERNATIVE TO THE KENTUCKY WEIGHT-DISTANCE TAX.”

摘要

This study reviews existing literature concerning vehicle mileage taxes, details weight-distance tax repeal and replacement in other states, and provides a policy alternative to Kentucky’s weight-distance tax. The authors develop a consolidation plan where International Registration Plan (IRP) and intrastate license plate fees are increased by 129 percent and the weight-distance tax is eliminated. Revenue projections for the weight-distance tax and registration fees (for the current policy and its alternative) are compared to assess the impact on the state’s Road Fund. In addition, the tax and fee liabilities for individual motor carriers are assessed to see whether the proposed changes would help or hurt firms of various sizes and operational tendencies. Interstate carriers that log a high percentage of total miles on Kentucky roads, or log a low number of overall miles per vehicle, would generally see an increased financial obligation to the state. Interstate carriers that log a low percentage of total miles on Kentucky roads, or a high number of overall miles per vehicle, would generally see a diminished financial obligation to the state. The vast majority of all intrastate carriers would have an increased financial obligation to the state under the proposed policy alternative. The study concludes with a discussion of the advantages and disadvantages of weight-distance tax elimination and replacement with a feebased revenue structure.