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December 2013 Policy Study, Number 13-10

   

Fuel Tax:  What Is a Fair System for Iowa?

   

Endnotes

   

 

[1] “2011 Road Use Tax (RUTF) Study,” Iowa Department of Transportation, December 30, 2011, p. 8, <http://www.iowadot.gov/pdf_files/RUTFStudy2011.pdf> accessed on September 25, 2013.
[2] Dave Heuton, “Lunch to Learn Presentation, Road Funding,” Legislative Services Agency, February 25, 2013, <https://www.legis.iowa.gov/DOCS/lsaReports/FiscalLunchLearn/RoadFunding.pdf> accessed on October 22, 2013.
[3] “2011 Road Use Tax (RUTF) Study,” pp. 9-11.
[4] “State Gasoline Tax Rates, 2009-2013,” Tax Foundation, March 21, 2013, <http://taxfoundation.org/article/state-gasoline-tax-rates-2009-2013> accessed on October 29, 2013.
[5] David Burwell and Robert Puentes, “Innovative State Transportation Funding and Financing,” National Governors Association, < http://www.nga.org/files/live/sites/NGA/files/pdf/0901TRANSPORTATIONFUNDING.PDF> p. 2.
[6] Jason Clayworth, “Groups propose 8-cent increase in gas tax,” Des Moines Register, Jan. 4, 2012, <http://www.iowadot.gov/transportation2020/pdfs/Groups%20propose%208-cent%20increase%20in%20gas%20tax%20.pdf> accessed on October 24, 2013.
[7] “Iowa DOT Transportation Funding Concepts,” <https://www.pdiowa.com/media/24269/iowa_dot_transportation_funding_concepts.pdf> accessed on November 14, 2013.
[8] “Iowa Transportation by the Numbers: Meeting the State’s Need for Safe and Efficient Mobility,” TRIP, March 2013, p. 1, <http://illinoispolicy.org/hosed-at-the-pump-illinois-gas-taxes/> accessed on October 15, 2013.
[9] Ibid.
[10] Ibid., p. 4.
[11] 1949 Iowa Acts ch. 122, section 1.
[12] “Federal transportation funding in Iowa,” Iowa Department of Transportation, updated March 2013, <http://www.iowadot.gov/pol_leg_services/fed_trans_funding.html> accessed in October 17, 2013.
[13] IowaStateGasPrices.com, <http://www.iowastategasprices.com/index.aspx?fuel=D&area=Iowa City&dl=Y&intro=Y> accessed on November 1, 2013.
[14] “Highway Statistics 2012,” Office of Highway Policy Information, Federal Highway Administration, U.S. Department of Transportation, < http://www.fhwa.dot.gov/policyinformation/statistics/2012/hm10.cfm> accessed on December 9, 2013, and “Population Estimates,” United States Census Bureau, U.S. Department of Commerce, < http://www.census.gov/popest/data/state/totals/2012/> accessed on December 9, 2013. Data from transportation was divided by population data.
[15] “TIME-21 Funding Analysis,” Iowa Department of Transportation, December 31, 2008, p. 2 <http://www.iowadot.gov/transportation2020/pdfs/RUTF_Study_II_FINAL.pdf> accessed on November 5, 2013.
[16] “Road Use Tax and TIME-21 Funds for FY13 – FY18,” Iowa Department of Transportation <http://www.iowadot.gov/pdf_files/FY%2013-18%20Primary%20Road-TIME%2021funds%20forecast.pdf> accessed on October 8, 2013.
[17] “2011 Road Use Tax (RUTF) Study,” page 8.
[18] Ibid.
[19] “Fiscal Year 2013 Transportation Funding,” Iowa Department of Transportation, <http://www.iowadot.gov/recovery/pdfs/FY%202013%20Transportation%20Funding%20Pipeline%20chart.pdf> accessed on November 6, 2013.
[20] Ibid.
[21] Dave Heuton.
[22] “2011 Road Use Tax (RUTF) Study,” pp. 9-11.
[23] Ibid., p. 12.
[24] Ibid., pp. 11-12.
[25] James Lynch, “Jack Hatch proposes phased gas tax hike for roads,” Waterloo-Cedar Falls Courier, November 14, 2013, <http://wcfcourier.com/news/local/govt-and-politics/jack-hatch-proposes-phased-gas-tax-hike-for-roads/article_f9f07e50-f5f9-5ea8-8d7e-3a8fe5c51253.html> accessed on November 18, 2013.
[26] Lawrence McQuillan, “Hosed at the pump: Illinois gas taxes,” Illinois Policy Institute, August 31, 2012, <http://illinoispolicy.org/hosed-at-the-pump-illinois-gas-taxes/> accessed on November 5, 2013.
[27] Larry Copeland, “Time to tweak gas taxes? States weigh options,” USA Today, January 25, 2013, <http://www.usatoday.com/story/news/nation/2013/01/24/gas-tax-tweak-options/1862221/> accessed on October 15, 2013.
[28] David Burwell and Robert Puentes, p. 8.
[29] Ibid.
[30] Ibid.
[31] Ibid., p. 2.
[32] Tom Howard, “Highway Bonds: An Emerging Option for Increasing Highway Financing,” Public Roads, Vol. 58, No. 4 (Spring 1995).
[33] David Beckworth, “The Low-Interest-Rate Blues,” National Review Online, May 30, 2013, < http://www.nationalreview.com/article/349636/low-interest-rate-blues-david-beckworth#!> accessed on December 9, 2013.
[34] David Burwell and Robert Puentes, p. 11.
[35] Ibid., p. 17.
[36] Ibid., p. 18.
[37] Ibid.
[38] Ibid.
[39] Ibid., p. 27.
[40] Ibid.
[41] Ibid., p. 28.
[42] ICF Consulting, “Chapter 2: National Freight Transportation Trends and Emissions,” in Assessing the Effects of Freight Movement on Air Quality at the National and Regional Level, Final Report, U.S. Department of Transportation, Federal Highway Administration, Washington, D.C., April 2005, <http://www.fhwa.dot.gov/environment/freightaq/chapter2.htm> accessed on November 21, 2013.
[43] David Burwell and Robert Puentes, p. 34.
[44] Ibid.
[45] “What Can Be Done to Enhance HVUT Revenues?,” U.S. Department of Transportation, <http://www.fhwa.dot.gov/policy/091116/03.htm> accessed on December 10, 2013.
[46] “Iowa DOT Transportation Funding Concepts,” <https://www.pdiowa.com/media/24269/iowa_dot_transportation_funding_concepts.pdf> accessed on November 14, 2013.
[47] Ibid.
[48] Ibid.
[49] Kathy McAninch, “2012 Retailers Motor Fuel Gallons Annual Report,” Iowa Department of Revenue, April 2013, p. 2, < http://www.iowa.gov/tax/educate/12motor_fuel_retailers_annual_report.pdf> accessed on December 10, 2013.
[50] Ibid, p. 7. The total number of gallons of dyed diesel sold is multiplied by $0.225 to estimate what it would have generated.
[51] Jason Clayworth.
[52] “Iowa DOT Transportation Funding Concepts.”

 

   

 

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