In recent years, there has been a great deal of discussion of whether the incoming Road Fund revenue is sufficient to meet the needs of Kentucky's Highways System. Many have suggested a policy of raising the current tax rates on motor fuels as a way of enhancing the financial health of the Road Fund. This current study examines the sources of the Road Fund and evaluates the sources of revenue in terms of stability, equity, competitiveness, and adequacy. Finally, the study examines the impact various changes in motor fuel taxes would have on revenue.
Digital Object Identifier
Zimmer, Ron; Hackbart, Merl; Calabrese, Steve; and Luzuriaga, Susana, "Kentucky's Road Fund Tax Structure" (1999). Kentucky Transportation Center Research Report. 361.