1. Selected Effects of a Water Carrier Fuel Tax.
- Author
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Lavely, Joseph A.
- Subjects
FUEL ,INLAND navigation ,FREIGHT forwarders ,INLAND water transportation ,USER charges ,TRANSPORTATION rates ,CARRIERS ,MAINTENANCE ,TAXATION - Abstract
Since 1824 the federal government has appropriated and spent money for the construction, maintenance and operation of an inland waterway system and with exceptions, this system has been available to users without charge. One user charge under consideration is a tax on the fuel of certain craft using the system. Basically, the tax is designed to recoup the costs of the system from its primary users, inland waterway carriers providing transport service. Unequal percentage increases of specific commodity rates would have been possible so long as the aggregate increase was appropriate to the tax levied. The study indicates that, assuming no change in their proportion of total expenses of all carriers, the six reporting carriers would have to provide $6,030,000 for each $100 million desired to be realized from all inland waterway carriers. This would amount to a per-gallon fuel tax of about 13 cents. A one cent per gallon tax would require an increase in rates of 0.66 per cent if the carriers are not to decrease profits.
- Published
- 1967
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