Allocation of Highway Costs and Revenues

A continuing task related to highway financing is determination of the appropriate level of taxation for each class of highway user. Cost allocation in various forms has traditionally been the tool used to achieve an equitable assignment of user responsibility. Following is a summary of results from such a cost-allocation study undertaken by the University of Kentucky\u27s Transportation Research Program. The objective of this study is to determine highway cost responsibility of various user classes and to assess revenues relative to costs under existing levels of taxation and under various alternatives considered in the 1988 legislative session