State Gas Tax Revenues and Roadway Performance

United States roadways are chiefly funded and maintained through gas tax and other revenues. Can one therefore assume that with higher revenues, better quality roads would result? The Capstone team analyzed the effect of gas tax revenue on a state's roadway using three measures of performance: fatalities, urban congestion and pavement roughness. The Capstone team found that when controlling for population density, per capita income, and speed limit; gas tax revenues have a positive relationship with fatalities, urban congestion, and pavement roughness. However, other sources of revenue have an inverse relationship with fatalities and urban congestion and a positive relationship with pavement roughness.