作者: Andrew Martin , Mark Bell , Jennifer Walton
DOI: 10.3141/2450-21
关键词: Ad valorem tax 、 Value-added tax 、 Economics 、 Public economics 、 Tax reform 、 Revenue 、 Tax avoidance 、 Tax credit 、 Direct tax 、 Indirect tax
摘要: This study reviewed the existing literature on vehicle mileage taxes, details weight-distance tax repeal and replacement in other states, provided a policy alternative to Kentucky's tax. The authors developed consolidation plan which International Registration Plan intrastate license plate fees were increased by 129% was eliminated. Revenue projections for registration (for current its alternative) compared assess impact state's road fund. In addition, fee liabilities individual motor carriers assessed see whether proposed changes would help or hurt firms of various sizes operational tendencies. Interstate that logged high percentage total miles Kentucky roads low number overall per generally have seen an financial obligation state. percentage...