Document Type
Article
Publisher
Wayne State University Press
Publication Source
Journal of Transportation Management
Abstract
This article provides a historical perspective of American roadway financing. It explores revenue collection and expenditures at the federal, state, and local governmental levels. Accounting practices of the Highway Trust Fund are discussed including the enactment of the Truth in Budgeting Act to shift revenue collection closer to a direct-user tax. Factors affecting roadway tax revenues are identified and the impact of increasing taxes is discussed. Four key considerations which will continue to shape roadway revenue collection are identified.
Comments
Published by Wayne State University in the Journal of Transportation Management, volume 16 issue 1, pgs. 1-14, 2005.