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Related documents

	TFG Meeting Notes	November 2, 2005
	TFG Meeting Notes	September 28, 2005
	TFG Meeting Notes	August 8, 2005
	TFG Meeting Notes	August 8, 2005
	Working Group Meeting Notes	July 2005
	Regional Funding Matrix (Excel file)	July 2005 (updated 9/9/2005)
	Memo – Initial VLF Research	July 2005
	Working Group Meeting Notes	June 2005
	TALC Summit Funding Matrix	April 2005
	TALC Summit Session Notes	April 2005

• Incidence and Equity
• History of Fees and Taxes
• California Vehicle License Fees and Registration Surcharges

Incidence and Equity

• Using Road Pricing Revenue: Economic Efficiency and Equity Considerations. Litman, Todd. 23 May 2005. Victoria Transport Policy Institute. Distribution of road pricing revenue (i.e. tolls) can be shaped by discussions of equity, external costs of driving, political feasibility, and economic efficiency.

• Evaluating Transportation Equity: Guidance for Incorporating Distributional Impacts in Transportation Planning. Litman, Todd. 24 May 2005. Victoria Transport Policy Institute. In-depth discussion of types of equity, ways to evaluate equity, and ways to incorporate equity considerations into transportation planning and policy- and decision-making.

• California Vehicle License Fees: Incidence and Equity. Dill, Jennifer, Goldman, T., Wachs, M., 1999. Journal of Transportation and Statistics (2) 2, 133-47

• Beyond Gas Taxes: Linking Driving Fees to Externalities. Glickman, Mark, 2001. Redefining Progress.

• Distributional Aspects of an Environmental Tax Shift: The Case of Motor Vehicle Emissions Taxes. Walls, Margaret, Hanson, J., 1999. 52 National Tax Journal 53-65 (March 1999).
• Equity Implications of Vehicle Emissions Taxes. West, Sarah E., 2004. Unpublished.

History of Fees and Taxes

• Taxes vs. Fees: What Will Proposition 37 Mean for California? California Budget Project: August 2000. pp2-4. (Note: Proposition 37 did not pass.) This report explains the development of the complex relationship between taxes and fees in California, and explores implications of why terminology matters. Provided in context of Proposition 37 (Nov 2000), which did not pass.

• Fees, Taxes. New Definitions, Vote Requirements. Proposition 37. Legislative Analyst’s Office. Nov. 7, 2000. An analysis by the Legislative Analyst on the history and development of the relationship between taxes, user fees, and regulatory fees in California. Provided in context of Proposition 37 (Nov 2000), which did not pass.

• An Overview of Proposition 37. Legislative Analyst’s Office. Sept. 29, 2000. pp1-2, 5-6 This report provide a brief overview of approval requirements for state and local revenues, and an introduction to environmental fees.

California Vehicle License Fees and Registration Surcharges

• In Lieu Tax. Department of Motor Vehicles: DMV Milestones 1936 - DMV begins collecting a VLF (Vehicle License Fee). Because it takes the place of a personal property tax levy by cities and counties (at varying rates), it is sometimes called the "in lieu tax."

• Vehicle License Fee. Department of Motor Vehicles: VLF The VLF was established by the Legislature in 1935 in lieu of a property tax on vehicles. The formula for VLF assessment established by the Legislature is based upon the purchase price of the vehicle or the value of the vehicle when acquired. The VLF decreases with each renewal for the first 11 years. The VLF is prorated if the assignment/reassignment of a registration year results in a registration year of less than 12 months. The DMV returns almost all vehicle license fee revenue to the cities and counties. For more details on how your VLF money is used, contact your local city or county government officials.

• Vehicle Registration Fees. Department of Motor Vehicles: Registration Related Fees Breakout of various fees and charges related to registering a vehicle in California.

• The Vehicle License Fee and The 2002-03 Budget. Legislative Analyst’s Office. 2002. The Legislative Analyst provides a history of the VLF tax reductions and an explanation of the distribution of the revenues. They also address many common questions regarding the VLF, including information about the insufficient moneys provision in current law.

• San Mateo Vehicle Registration Fee Memo. C/CAG Congestion Managmement and Air Quality Committee. Dec. 9, 2004. Summary of San Mateo legislation, including discussion of nexus relationship between vehicles and environmental impact (pp2-3).