A continuing task related to highway financing is determination of the appropriate level of taxation for each class of highway user. Cost allocation in various forms has traditionally been the tool used to achieve an equitable assignment of user responsibility. Following is a summary of results from such a cost-allocation study undertaken by the University of Kentucky's Transportation Research Program. The objective of this study is to determine highway cost responsibility of various user classes and to assess revenues relative to costs under existing levels of taxation and under various alternatives considered in the 1988 legislative session.

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The contents of this report reflect the views of the authors who are responsible for the facts and accuracy of the data presented herein. The contents do not necessarily reflect the official views or policies of the University of Kentucky nor the Kentucky Transportation Cabinet. This report does not constitute a standard, specification, or regulation.