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Review Of Highway Cost Allocation Methodologies, John A. Deacon, Jerry G. Pigman, Nikiforos Stamatiadis

Kentucky Transportation Center Research Report

The objectives of the current cost allocation study, the fifth in a series begun in 1982, include the following: 1) to evaluate current cost allocation methodologies and identify possible changes to Kentucky practices; and 2) to determine the 1991 fiscal year levels of cost responsibility and revenue contribution for each of several classes of highway users. Additional objectives include an evaluation of the equity of tax proposals advanced by the Kentucky Motor Transport Association, a preliminary determination of the revenue and cost implications of the Extended-Weight Coal Haul System, and an evaluation of the efficiency with which certain highway user …