Beginning with a summary of the historical background to the present system, the author explains how, in the early years of railroading, many lines received tax forgiveness from localities desiring service. Today, that preferred treatment has been replaced by a combination of federal, state, and local taxes that can put the railroad at an unfair disadvantage. Taxing structures vary widely in different states and localities; inequalities abound. In many cases newer forms of transport, airports and highways, receive explicit or implicit preferential treatment. Thompson calls attention to existing taxing systems that are equitable, and he offers proposals for changing others.

  • Supplemental Notes:
    • Contributions in Economics and Economic History, No. 34.
  • Corporate Authors:

    Greenwood Press

    51 Riverside Avenue
    Westport, CT  United States  06880
  • Authors:
    • Thompson, D L
  • Publication Date: 1981

Media Info

  • Features: Appendices; Figures; Tables;
  • Pagination: 186 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00334962
  • Record Type: Publication
  • Files: TRIS
  • Created Date: Jul 9 1981 12:00AM