Abstract
The current study had two goals: (1) an analysis of Road Fund tax changes that have been enacted by the 50 states during the past decade; and (2) an analysis of Kentucky's current Road Fund tax structure and tax collection system including the various multi-state tax collaborative efforts relied upon to insure the collection of taxes due the Commonwealth. The first objective focuses on reviewing Road Fund tax changes across the nation that may have implications for future Road Fund tax policy in Kentucky. The analysis of tax changes is based on information obtained from the National Conference of State Legislators. It also benefited from a survey of Chief Financial Officers of State Transportation Departments regarding the goals of the enacted changes. Overall, this study was designed to provide policy makers and tax policy analysts with a comprehensive primer on Kentucky's current Road Fund tax structure and emerging tax issues. As such, it is intended to provide a starting point for future discussions of ways and means to insure the future adequacy of Kentucky's Road Fund while not diminishing the Road Fund tax structure's compliance with the other tax policy principles.
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