Tax Allocation Formulas by Stepwise Regression

by Lansford C. Bell, (M.ASCE), Assoc. Prof.; Dept. of Civ. Engrg., Auburn Univ., Auburn, Ala. 36830.,
Russell D. Shelton, Grad. Research Asst.; Dept. of Civ Engrg., Auburn Univ., Auburn, Ala. 36830.,

Serial Information: Transportation Engineering Journal of ASCE, 1981, Vol. 107, Issue 1, Pg. 37-44

Document Type: Journal Paper


A regression analysis model has been developed to derive alternate distribution formulas for statewide fuel tax revenue. The model combines predictor variables such as road mileage, population and vehicle registrations in a way that best fits the current needs of local jurisdictions. An analysis using data for Alabama's 67 counties produced distribution formulas that exhibited a significant improvement over the formula in use at the present time. An examination of statistical tests to assess the adequacy of alternate distribution formulas is also presented.

Subject Headings: Taxation | Regression analysis | Fuels | Revenues | Highways and roads | Vehicles | Jurisdiction | Statistics

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