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The Administrative and Compliance Cost of Manual Highway Toll Collection: Evidence From Massachusetts and New Jersey

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  • Friedman, David A.
  • Waldfogel, Joel

Abstract

Analysis of highway toll collection costs in Massachusetts and New Jersey. Compares manual collection with other compliance costs (electronic tolls, income and sales taxes), factors in the time value of driver delays, and calculates rush-hour compliance costs.

Suggested Citation

  • Friedman, David A. & Waldfogel, Joel, 1995. "The Administrative and Compliance Cost of Manual Highway Toll Collection: Evidence From Massachusetts and New Jersey," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(2), pages 217-228, June.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:2:p:217-28
    DOI: 10.1086/NTJ41789138
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    References listed on IDEAS

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    1. Blumenthal, Marsha & Slemrod, Joel, 1992. "The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(2), pages 185-202, June.
    2. Blumenthal, Marsha & Slemrod, Joel, 1992. "The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform," National Tax Journal, National Tax Association, vol. 45(2), pages 185-202, June.
    3. Browning, Edgar K, 1976. "The Marginal Cost of Public Funds," Journal of Political Economy, University of Chicago Press, vol. 84(2), pages 283-298, April.
    4. Charles T. Clotfelter & Philip J. Cook, 1989. "Selling Hope: State Lotteries in America," NBER Books, National Bureau of Economic Research, Inc, number clot89-1, June.
    5. Mohring, Herbert, 1970. "The Peak Load Problem with Increasing Returns and Pricing Constraints," American Economic Review, American Economic Association, vol. 60(4), pages 693-705, September.
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    Cited by:

    1. Levinson, David & Chang, Elva, 2003. "A model for optimizing electronic toll collection systems," Transportation Research Part A: Policy and Practice, Elsevier, vol. 37(4), pages 293-314, May.
    2. Vaillancourt, François, 1999. "Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 215-237, mars-juin.
    3. McCann, Laura M.J. & Easter, K. William, 1998. "Estimating Transaction Costs Of Alternative Policies To Reduce Phosphorous Pollution In The Minnesota River," Staff Papers 13919, University of Minnesota, Department of Applied Economics.
    4. Levinson, David & Chang, Elva, 2000. "Deploying Electronic Tolls," Institute of Transportation Studies, Research Reports, Working Papers, Proceedings qt234972cq, Institute of Transportation Studies, UC Berkeley.
    5. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

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