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
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.
国际英语资讯:Sudan extends condolences to Ethiopia over plane crash
国内英语资讯:China spends big on pollution control, treatment in 2018
国际英语资讯:Russia says ready to resume parliamentary contacts with U.S.
国际英语资讯:Czech PM calls on NATO to play bigger role in fighting against terrorism
父母老去之前,我该做点什么?
国际英语资讯:British business leaders call for taking no-deal option off table
My Passion on Sports 我对运动的爱
国际英语资讯:Electricity restored in almost all Venezuela: minister
俄罗斯立法限制网上批评政府
体坛英语资讯:Colombia, Brazil to meet in September friendly
体坛英语资讯:Kenya to play Burundi in qualifiers for Africa Nations Championship
体坛英语资讯:Intl swimming competition for persons with intellectual disabilities kicks off in Sarajevo
国际英语资讯:Zambian leader calls for steps to tackle gender inequalities
一周运动多长时间才健康?可能比你想的少!
What Can Study Bring About 学习带来什么
国际英语资讯:5.0-magnitude quake hits 42km E of Madang, Papua New Guinea -- USGS
体坛英语资讯:Poland and Norway to contend for Algarve Cup glory
国际英语资讯:NATO chief calls for increased defense cooperation in Europe as part of NATO
体坛英语资讯:Beijing take Chinese Womens Volleyball Super League crown
Netflix热映陈晓卿最新美食纪录片,千万别饿着肚子看
国际英语资讯:Feature: Greeces carnival season ends with grand parade at Patras, Chinese artists joining
国际英语资讯:Trump administration defends U.S. economic performance as Feb. job gains plunge
Hello Kitty将被拍成好莱坞电影 动画版还是真人版待定
国际英语资讯:Intl Womens Day observed in Bangladesh with vows to strive for womens rights
体坛英语资讯:Africa volleyball coaches agree to start elite league
如何挑选防晒霜
国际英语资讯:Feature: Greece to protect its signature brands of agricultural and food products
体坛英语资讯:Dortmund lose 1-0 to Tottenham in UEFA Champions League
体坛英语资讯:Captain of Australia womens rugby team banned for biting
国际英语资讯:Iranian FM arrives in Iraqis capital to prepare for Presidents visit
不限 |
英语教案 |
英语课件 |
英语试题 |
不限 |
不限 |
上册 |
下册 |
不限 |