ABSTRACT

Partial Topical Headings; Tax rates forced up; Effect of these taxes; Carriers badly handicapped; Conclusions# Tables ; 1, Per cent of gross revenue, carried through the net railway operating income bèfore Federal income tax; 2, Impact of taxes; 3, Federal railroad retirement and unemployment taxes; 4, Effect of excess tax#

Law changes needed because taxes shackle private capital, by E.L. Tennyson, (in Railw· age, vol* 134, Apr. 6 , 1953, PP. 90)

Tax plums fast write-offs will save the carriers 065 million this year ... by A. Jansen, (in Barron1s. vol. 32, Mar. 31, 1952, pp. 11-12)

Will laws and taxes counteract operating economies? by P. R. Bretey. (in Railw. age, vol. 133, July 21, 1952, pp. 44-45)

Wages

Some aspects of wage-price relationship in regulated industry; the railways as a case study, by R.W. Harbeson. (In J. bus., vol. 25, July 1952, pp. 175-186)

Discussion, by J.J. Kaufman, vol. 26, pp. 48-50; Reply, Jan. 1953, PP. 51-52.