Alternative Approaches to the Taxation of Heavy Vehicles Applications Manual (1997) / Chapter Skim
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3.0 Estimating VMT-Related Revenue
3.0 Estimating VMT-Related Revenue
Pages 15-26
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From page 15... ...
Procedures for using VMT estimates and other data on vehicle characteristics to estimate the revenue that should be generated by registration fees, fuel taxes, and weight-distance taxes are presented In Sections 3.2, 3.3, and 3.4, respectively.
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From page 16... ...
The most commonly used procedures for deriving estimates of truck VMT from classification counts generally produce upward biases in these estimates and these overestimates can exceed 25 percent.2 3. For several classes of larger vehicles, and particularly for multi-trailer combinations, additional upward bias may exist In the classification counts, and hence in the resulting VMT estimates.3 However, if aU heavy-vehicle classes are considered as a group, the resulting upward bias is likely to be fairly small.
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From page 17... ...
Such procedures should use seasonal and clay-of-week adjustment factors for truck counts that reflect variations in truck traffic (which tenets to vary significantly by day of week) rawer than factors that only reflect variations in total traffic (which exhibits much less day-of-week variational A generalized version of such a procedure that is now being used by the Virginia Deparknent of Transportation (VDOT)
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From page 18... ...
For estimating revenue for a new VMT-related tax, the currently available truck VMT estimates will probably have to be adjusted using practical procedures that are less complex than those referenced above. If this must be done quickly without any new field data collection, the Truck Inventory and Use Surveys (TIUS)
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From page 19... ...
Resinate total registration fees paid bv vehicles In each class. ~J The first step involves obtaining He estimates of annual VMT by FHWA vehicle class that ah states develop.
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From page 20... ...
Four or Fewer Axle Single Trailer Combinations Five-Axie Single Trailer Comb~nabons 10. Six or More Axle Single Trailer Combinations 11.
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From page 21... ...
Therefore, these relationships cannot be developed for these vehicle classes from the TfUS. Common practice is to make the simplifying assumption that all annual mileage of these vehicles is in the base state, and to assume the same relationship between annual mileage and GVW for publicly owned trucks as is developed for commercial vehicles from TIUS data.
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From page 22... ...
Most of the excess occurs because light vehicles pay full-year registration fees even if they are brought into the state or first purchased during the year. On Me other hand, some states do not purge registration files frequently or quickly to eliminate scrapped vehicles, so that vehicle registration totals may be slightly higher than actual vehicles in operation.
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From page 23... ...
gasoline and diesel fuel developed in Steps ~ and 3 are important because of fuel-efficiency differences, tax rate differences in many states, ant} substantial differences in evasion rates. For non-apportioned vehicles and apportioned vehicles based in state, the split can usually be accomplished using registration data (possibly using TIUS data to adjust for variations in VMT per vehicle by fuel type)
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From page 24... ...
3 VMT may split total VMT In the two classes on the basis of the total number of vehicles in these classes or they may further adjust this split to reflect estimated differences In the average annual mileages of the two vehicle cIasses.~3 3.4 Weighi-Distance Taxes States that have a weight-distance tax generally have access to ah the information neecled to determine the revenue produced by aB vehicle classes of interest for equity evaluations, and so further estimates generally are not required for this purpose. However, good independent estimates of the revenue that shouIc!
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From page 25... ...
One simple approach is to multiply the VMT-basect revenue estimate by the ratio of actual revenue from the cliesel-fue! tax to an estimate of revenue from the diesel-fuel tax derived using the same VMT estimates.
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From page 26... ...
Alternative Approaches to Heady Vehicle Taxation Applications Manual - Estimating VMT-Related Revenue 26 Cambridge Systematics, Inc.
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