21. The conclusion of this editorial is that the government should lower property taxes
for railroad companies. The first reason given is that railroads spend billions per year
maintaining and upgrading their facilities. The second reason is that shipping goods by
rail is cost-effective and environmentally sound. This argument is unconvincing for
several reasons.
First of alt, the argument depends upon a misleading comparison between railroad
and truck company expenditures. Although trucking companies do not pay property tax
on roads they use, they do pay such taxes on the yards, warehouses and maintenance
facilities they own. And while trucking companies pay only a portion of road
maintenance costs, this is because they are not sole users of public roads. Railroad
companies shoulder the entire burden of maintenance and taxes on their own facilities
and tracks; but they distribute these costs to other users through usage fees.
In addition, the author assumes that property taxes should be structured to provide
incentives for cost-effective and environmentally beneficial business practices. This
assumption is questionable because property taxes are normally structured to reflect the
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