Research on railway company and government behaviors ??? From DB AG case

The railway reform in China has been carried out at the beginning of 2013. However, it is not quite clear now for the railway company and government how to behave themselves on the financing, operation, taxation and land development issues. This paper builds a behavior guidance model based on which we discuss the roles that Railway Company and government should play. The research bases on a case study from Germany and we analyzes different points that DB AG and German government focus among financing, operation, taxation, land development issues after German railway reform in 1994. Conclusions offer evidence and experience for the behavior of Railway Company and government in China after the railway reform.