Document Type

Article

Publication Date

2007

Publication Title

Transportation Journal

Volume

46

Issue

3

Pages

53-58

Abstract

The article examines the use of user fee and tax programs to finance the cost of port dredging. The article discusses the U.S. Water Resources Development Act, the Harbor Maintenance Trust Fund, the Harbor Maintenance Tax, which is an ad valorem tax on the cargo's value, the Omnibus Budget Reconciliation Act, articles from the General Agreement on Tariffs and Trade, national user fee program proposals by the former U.S. President Bill Clinton administration, Moriarity's Rule, and the Shapley Value Rule.

Comments

This Article is used by permission of The Pennsylvania State University Press. © 2007

Original Publication Citation

Talley, W. K. (2007). Financing port dredging costs: Taxes versus user fees. Transportation Journal, 46(3), 53-58.

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