英文_ITIF_征收卡车行驶里程税以提高美国道路的可持续性_15页_395kb

Key Takeaways Summary

1. Background and Problem:

   • The U.S. Highway Trust Fund (HTF) relies on declining fuel taxes, leading to chronic underfunding and a projected $188 billion deficit by 2030.
   • Current funding is inefficient as it relies on transfer payments from the general fund, subsidizing highway use inefficiently.

2. Proposed Solution: VMTT (Vehicle Mileage Tax on Trucks):

   • A VMTT on trucks is recommended as an alternative to the declining fuel tax, particularly due to its higher damage potential compared to passenger vehicles.
   • The VMTT should account for distance, tonnage, and axle count to reflect road damage costs accurately.

3. Implementation Focus:

   • Trucks are prioritized for VMTT because their impact is easier to manage administratively, and privacy concerns are less relevant in commercial contexts.

4. Optimal Tax Structure:

   • A budget-balancing tax model is proposed: (X * Ton-Miles/Axles) + (Y * Gallons of Fuel Consumed) + (Z * Location/Congestion Fees), where:
     • X: VMTT per mile and ton per axle.
     • Y: Traditional diesel tax.
     • Z: Location-specific congestion fees (excluded in this focus).
   • The model ensures HTF balance for truck-related damage and encourages cleaner energy.

5. Calculations and Projections:

   • A truck-specific VMTT should range from 1.4 to 20 cents per mile for combination trucks.
   • Current analysis suggests a blended VMTT of 4.6 cents per mile to balance HTF revenue.

6. Administrative Simplification:

   • Taxing based on average VMTT per axle could simplify implementation, though a linearized approach might not fully capture the convexity of weight-tax relationships.

7. Conclusion:

   • The U.S. highway network requires sustainable funding. An axle-adjusted VMTT on trucks balances HTF deficits while addressing inefficiencies in the current system.