Developing an Integrated Model for the Optimal Diesel Fuel Tax Using Iterative CGE Runs and Estimations of Social Utility Functions

2021 ◽  
Vol 29 (1) ◽  
pp. 237-266
Author(s):  
Hyochang Lee ◽  
Taek-Whan Han
Author(s):  
Stephen J. Baluch

The development of the FHWA fuel tax compliance program is described, and estimates of additional motor fuel tax revenues generated by enforcement programs are presented. Substantial revenue losses caused by motor fuel tax evasion schemes were discovered in the mid-1980s. Since 1986, the Internal Revenue Service and FHWA have worked cooperatively to reduce fuel tax evasion by supporting changes in tax collection procedures and additional enforcement resources. Since fiscal year 1990, FHWA has provided funding to supplement state and IRS fuel tax enforcement resources under the auspices of the Joint Federal/State Motor Fuel Tax Compliance Project (joint project). The Intermodal Surface Transportation Efficiency Act of 1991 provided $5 million annually through 1997 for the joint project. Enforcement activities directly contribute hundreds of millions of dollars to the Highway Trust Fund (HTF) and state transportation funds, a yield estimated at $10 to $18 per dollar spent on these programs. Furthermore, the Omnibus Budget Reconciliation Act of 1993 moved the incidence of the federal excise tax on diesel fuel to the point of removal from bulk storage at the terminal and required tax-exempt diesel fuel to be dyed. The HTF revenue from the diesel fuel tax has increased more than $1 billion in the year since these changes went into effect on January 1, 1994, net of the tax rate increases also enacted in 1993. Some $600 million to $700 million of this increase has been estimated to be the result of improved compliance.


2013 ◽  
Vol 20 (4) ◽  
pp. 124-128 ◽  
Author(s):  
Angela Barber

Spelling is a window into a student's individual language system and, therefore, canprovide clues into the student's understanding, use, and integration of underlyinglinguistic skills. Speech-language pathologists (SLPs) should be involved in improvingstudents' literacy skills, including spelling, though frequently available measures ofspelling do not provide adequate information regarding critical underlying linguistic skillsthat contribute to spelling. This paper outlines a multilinguistic, integrated model of wordstudy (Masterson & Apel, 2007) that highlights the important influences of phonemicawareness, orthographic pattern awareness, semantic awareness, morphologicalawareness and mental graphemic representations on spelling. An SLP can analyze anindividual's misspellings to identify impairments in specific linguistic components andthen develop an individualized, appropriate intervention plan tailored to a child's uniquelinguistic profile, thus maximizing intervention success.


2010 ◽  
Vol 69 (3) ◽  
pp. 173-179 ◽  
Author(s):  
Samantha Perrin ◽  
Benoît Testé

Research into the norm of internality ( Beauvois & Dubois, 1988 ) has shown that the expression of internal causal explanations is socially valued in social judgment. However, the value attributed to different types of internal explanations (e.g., efforts vs. traits) is far from homogeneous. This study used the Weiner (1979 ) tridimensional model to clarify the factors explaining the social utility attached to internal versus external explanations. Three dimensions were manipulated: locus of causality, controllability, and stability. Participants (N = 180 students) read the explanations expressed by appliants during a job interview. They then described the applicants on the French version of the revised causal dimension scale and rated their future professional success. Results indicated that internal-controllable explanations were the most valued. In addition, perceived internal and external control of explanations were significant predictors of judgments.


2013 ◽  
Vol 44 (3) ◽  
pp. 209-218 ◽  
Author(s):  
Benoît Testé ◽  
Samantha Perrin

The present research examines the social value attributed to endorsing the belief in a just world for self (BJW-S) and for others (BJW-O) in a Western society. We conducted four studies in which we asked participants to assess a target who endorsed BJW-S vs. BJW-O either strongly or weakly. Results showed that endorsement of BJW-S was socially valued and had a greater effect on social utility judgments than it did on social desirability judgments. In contrast, the main effect of endorsement of BJW-O was to reduce the target’s social desirability. The results also showed that the effect of BJW-S on social utility is mediated by the target’s perceived individualism, whereas the effect of BJW-S and BJW-O on social desirability is mediated by the target’s perceived collectivism.


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