In Texas two things stand between the fuel taxes and the user fee concept. First, about half of the gasoline tax is federal, 18.4 cents/gallon for gasoline, and Texas gets only about 80 percent of the Texas-sourced federally-collected fuel taxes back from Washington DC. The money comes back with some federal strings attached and some of the money is diverted from projects that benefit fuel taxpayers. Second, the feds 20 percent cut off the top is actually better for Texas fuel taxpayers than the state’s cut. By law, 25 percent of fuel taxes collected in Texas go to state government educational funding, so Texas road users only get about 75 percent of the Texas-sourced state-collected fuel taxes back from Austin. The 25 percent cut of fuel taxes for education is enshrined in the state’s constitution (a holdover, I suspect, when fuel taxes were paid primarily by the wealthy).Bundling is always like that. Because some gasoline goes into lawnmowers, powerboats, and off-road redneck toys, a fuel tax is not as direct a user charge as a toll, based on time-of-day and vehicle weight, is.
I also urged more use of toll roads, which have become much more efficient these days, and congestion-based tolls on roads where congestion is a frequent issue. (Nothing annoys me more than some denizen of east coast metropolitan areas saying federal gasoline taxes ought to be higher because it will reduce congestion. For example. No amount of taxing my cross-Texas drives is going to speed your east coast metropolitan commute.)And drivers of passenger cars are subsidizing the motor trucks, and the delay they cause with their underpowered acceleration, space occupied, and weight.
I had two promising suggestions from conference attendees. One is that, given that almost all of the actual wear and tear on the roads in Texas come from heavy trucks rather than cars and light trucks, we should tax large commercial vehicles more–probably on a vehicle-miles traveled basis–and the “user fee” for personal vehicles likely falls to something reflecting the modest consequences of driving relatively lightweight vehicles. Trucking companies would complain, and the political prospects of the idea are probably not good. Otherwise makes a lot of sense to me. The other suggestion was to employ certain oil and gas drilling fees currently in surplus for road work, at least for the road improvements needed in the parts of the state experiencing significant increases in commercial traffic due to the oil and gas drilling boom. The suggestion seems a bit kludge-y to me, but comes with enough symmetry between the payers and the beneficiaries to be plausible.The Benefit Principle appeals as a way of designing taxes. If I were king, any movement of a trailer longer than 40 feet would require a special movement permit.