There are key differences though:
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The bureaucratic load of doing so. I propose that fair taxation of individuals per-use is hopelessly complex and will never be fair. Meanwhile, there are only a handful of trucking companies large enough to be worried about them socializing their losses.
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The plain social justice of doing so. User fees are regressive taxes on individuals, as we all know. Not so on corporations. Social systems are intended to protect the vulnerable. If we start billing human beings for using those systems case-by-case, we’re no longer living up to that ideal.
