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

David A. Friedman and Joel Waldfogel

National Tax Journal, 1995, vol. 48, issue 2, 217-28

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.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:2:p:217-28

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