TAX BURDEN RATIOS IN TRANSPORTATION

A LONG STANDING CONTROVERSY HAS RAGED OVER THE RELATIVE TAX BURDENS OF THE REGULATED TRANSPORTATION MODES. IF GENERALLY ACCEPTABLE CONCLUSIONS COULD BE REACHED ON RELATIVE TAX BURDENS A DIRECT ATTACK COULD BE MADE ON THE RESOURCE ALLOCATION IMPLICATIONS OF DIFFERING TAX BURDENS. THE OBJECTIVES OF THIS PAPER ARE TO DEFINE THEORETICALLY APPROPRIATE COMPARATIVE TAX BURDEN MEASURES AND, USING THESE MEASURES, TO ESTIMATE RELATIVE TAX BURDENS FOR RAIL AND REGULATED MOTOR CARRIERS. NEW DATA DEVELOPED FOR THIS STUDY PROVIDE SOME RESOLUTION OF THE DATA PROBLEM. SEVERAL CONCEPTS OF NEUTRALITY OF TAXATION AND OF PROBLEMS INVOLVED IN APPLYING THESE CONCEPTS TO AN EMPIRICAL INVESTIGATION ARE DISCUSSED. THE IMPLICATIONS OF USING A PROXY MEASURE, THE TAX BURDEN RATIO, ARE EXPLORED AND IT IS CONCLUDED THAT USEFUL RESULTS MAY BE OBTAINED BY DOING SO. UNDER THE CRITERIA DEVELOPED IN THIS PAPER RAILS APPEAR TO BEAR FROM 4 TO 12 TIMES THE TAX BURDEN OF MOTORS. /AUTHOR/

  • Availability:
  • Supplemental Notes:
    • Vol 43, No 1, PP 44-55
  • Authors:
    • Benishay, H
    • Whitaker, G R
  • Publication Date: 1967-2

Media Info

  • Serial:
    • Land Economics
    • Publisher: University of Wisconsin Press
    • ISSN: 0023-7639

Subject/Index Terms

Filing Info

  • Accession Number: 00200944
  • Record Type: Publication
  • Files: TRIS
  • Created Date: May 18 1994 12:00AM