21. The following appeared as part of an editorial in an industry newsletter.
While trucking companies that deliver goods pay only a portion of highway maintenance costs and no property tax on the highways they use, railways spend billions per year maintaining and upgrading their facilities. The government should lower the railroad companies property taxes, since sending goods by rail is clearly a more appropriate mode of ground transportation than highway shipping. For one thing, trains consume only a third of the fuel a truck would use to carry the same load, making them a more cost-effective and environmentally sound mode of transport. Furthermore, since rail lines already exist, increases in rail traffic would not require building new lines at the expense of taxpaying citizens.
Discuss how well reasoned... etc.
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 all, 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 value of property. Moreover, the author seems to think that cost-effectiveness and environmental soundness are equally relevant to the question of tax relief. However, these are separate considerations. The environmental soundness of a practice might be relevant in determining tax structuring, but society does not compensate a business for its cost-efficiency.
Splitting the issues of cost-efficiency and environmental impact highlights an ambiguity in the claim that railway shipping is more appropriate. On the one hand, it may be appropriate, or prudent, for me to ship furniture by rail because it is cost-effective; on the other hand, it might be appropriate, or socially correct, to encourage more railway shipping because it is environmentally sound. The argument thus trades on an equivocation between social correctness on the one hand, and personal or business prudence on the other.
In sum, this argument is a confusion of weak comparisons, mixed issues and equivocal claims. I would not accept the conclusion without first determining: the factors relevant to tax structure, whether specific tax benefits should accrue to property as well as to income and capital gains taxes, whether railway shipping really does provide greater social benefits, and whether it is correct to motivate more railway shipping on this basis.
2010年中考英语词汇旧词新义:cost
2009中考英语词汇表 系列JKL
2009中考英语词汇短语集锦 (1)
2010年中考英语词汇熟词新义:start
初中英语常用词组2 介词短语词组
常用英语词语辨析105组(3)
2009中考英语词汇表 系列T
2009中考英语词汇短语集锦 (2)
中考英语词汇“for短语”全攻略
初中英语常用词组复习2
2009中考英语词汇表 系列M
2009中考英语词汇表 系列O
初中英语 词缀记忆法
09年英语短语集中联想记忆110条
初中英语常用词组1 动词词组
09年中考英语总复习经典习题讲解3一冠词
为英语写作”画龙点睛“的24句谚语
常用英语词语辨析105组(4)
十个窍门积累英语词汇
2009中考英语词汇表 系列I
“爱”成中学生作文出现频率最高词汇
从奥巴马演讲词看英语写作词汇的应用
09年中考英语总复习经典习题讲解4一数词
常用英语词语辨析105组(5)
2009中考英语词汇表 系列H
2009中考英语词汇表 系列R
2010年中考英语词汇旧词新义:cause
2009中考英语词汇表 系列PQ
2010年中考英语词汇旧词新义:deal
09年中考英语总复习经典习题讲解2一名词
不限 |
英语教案 |
英语课件 |
英语试题 |
不限 |
不限 |
上册 |
下册 |
不限 |