{"title":"Assessing the Feasibility of Employing Transportation Utility Fee: Need to Overlay Landmark Court Decisions on State-Level Determinants","authors":"S. Mathur, R. Robinson","doi":"10.1177/0739456x221142524","DOIUrl":null,"url":null,"abstract":"There is a growing interest nationwide in employing a transportation utility fee (TUF). The extant literature discusses ways to make TUF legally defensible by maintaining its fee-like features, so that it is not considered a tax. However, courts consider the context of state law while determining the legality of a TUF; hence, the need to consider the takeaways from landmark TUF-related court cases and state-specific determinants while designing a TUF program. The paper begins to fill this research gap by demonstrating how court decisions can be overlaid on state-specific determinants to identify a set of choices for levying TUF.","PeriodicalId":16793,"journal":{"name":"Journal of Planning Education and Research","volume":" ","pages":""},"PeriodicalIF":2.8000,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Planning Education and Research","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1177/0739456x221142524","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"REGIONAL & URBAN PLANNING","Score":null,"Total":0}
引用次数: 0
Abstract
There is a growing interest nationwide in employing a transportation utility fee (TUF). The extant literature discusses ways to make TUF legally defensible by maintaining its fee-like features, so that it is not considered a tax. However, courts consider the context of state law while determining the legality of a TUF; hence, the need to consider the takeaways from landmark TUF-related court cases and state-specific determinants while designing a TUF program. The paper begins to fill this research gap by demonstrating how court decisions can be overlaid on state-specific determinants to identify a set of choices for levying TUF.
期刊介绍:
The Journal of Planning Education and Research (JPER) is a forum for planning educators and scholars (from both academia and practice) to present results from teaching and research that advance the profession and improve planning practice. JPER is the official journal of the Association of Collegiate Schools of Planning (ACSP) and the journal of record for North American planning scholarship. Aimed at scholars and educators in urban and regional planning, political science, policy analysis, urban geography, economics, and sociology, JPER presents the most vital contemporary trends and issues in planning theory, practice, and pedagogy.