The TREDIS Tax and Finance Module is an optional element that tracks how transportation projects or programs lead to further consequences for costs and revenues accruing to government agencies and to private owners and operators.   It addresses three topics:

(1) Local and State Tax Revenues - Calculate effects of changes in transportation spending and investment on federal, state and local government, including shifts in sales tax revenues, income tax revenues, motor fuel tax revenues, and property tax revenues. This analysis can be used to show how public investment in transportation can lead to regional economic growth that ultimately returns tax revenues to the public sector.

(2) Pricing: Tolls, Fares and Taxes - Calculate implications of imposing or changing levels of roadway tolls, passenger transit fares, freight handling fees, fuel taxes and infrastructure fees.  See the types of industries that are most affected, and resulting changes in income, operating costs and productivity.  This analysis can be used to show the wider economic impacts of pricing and financing mechanisms. It can show how changing fees can lead to unintended consequences for some sectors of the economy.

(3) Public Private Partnerships - Assess effects of public-private partnerships on government and private sector costs and revenues. See results in terms of metrics including "internal rate of return," "payback period" and "revenue/cost ratio" for each party. This analysis can be used to show the magnitude and distribution of costs and revenues among various government and private parties, and the extent of balance between them.

The "Revenue Report" (shown below) provides the following information:

• Analysis of impacts on federal, state and local government, plus toll/fee revenues.
• Revenues from sales, income, property and motor fuel taxes, plus usage fees.
• Distinguish impacts on households, businesses and government
• Impacts by year and impact type (construction, operation, usage)

The "Revenue and Cost Sharing Report" (shown below) provides additional information on:

• Cost and revenues for public agencies and private facility owners/operators
• Internal rate of return, payback period and revenue/cost ratios
• Impacts by year and impact type

The fiscal impacts may reflect broad-based economic growth attributable to specific transportation projects or programs. Alternatively, impacts may reflect user-input changes in tolls, fares, taxes or prices for vehicles, fuels or transport services. Contact TREDIS staff for information about the forthcoming phase II financial module, which provides further tracking of the incidence of costs, revenues and income among owners, operators and users of transportation assets and services.