Toward Enhancing Estimates of Kentucky’s Heavy Truck Tax Liabilities

Andrew V. McNeill, Suzanne Perkins & Merl Hackbart
Kentucky has established a Road Fund tax structure that is partially based on the principle that the system users pay their fair share of the costs associated with maintaining a safe and efficient highway system in Kentucky. Several of the most important sources of Kentucky’s road fund revenues derived from commercial trucking are dependent on the self-reported tax liabilities submitted by trucking firms. Self- reporting and the interstate nature of this industry allows for the...
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