The Commission explored a wide range of freight-related funding mechanisms, including existing sources and potential new sources described in various funding and finance studies.8 This section provides a brief review of a "short list" of options. (The Commission considered other freight-related taxes, including value-added taxes (VATs), but because it was determined that any shift to a VAT-type funding mechanism would require a major change in national tax policy and would only occur as part of a much broader tax initiative, this was not considered relevant as a stand-alone transportation funding option.)