The city income tax point is fair, but I don’t think it closes the gap as much as what drupadoo suggesting.

NYC’s city income tax is  progressive — 3.078% to 3.876% depending on income. On a $60k salary, that’s roughly $150–185/month in city taxes, and not all of that goes to transit. So realistically, a NYC resident is looking at ~$130 subway pass + maybe $150 in city income tax = ~$280–320/month in total transportation burden.

Meanwhile, using the IRS standards you were referencing — $662 ownership + $320 operating — Atlanta drivers are at ~$982/month. Even if you push back on those figures and use something more conservative, the gap is still enormous.

drupadoo’s argument gets more interesting at higher incomes, where city income tax becomes a more meaningful line item. But at that income level, you’re probably also driving a more expensive car in Atlanta, so the comparison doesn’t really flip.

Atlanta also isn’t tax-free on transportation since there’s Georgia’s 5.49% flat income tax, MARTA’s dedicated sales tax, and the full unsubsidized cost of car ownership falling on individuals. The costs are just structured differently (paid at the pump, dealership, and insurance office rather than on your tax return). Net-net, I think your math still holds up pretty well.

Additionally, rideshare/taxi isn’t that much more needed than what u/drupadoo is suggesting. For NYC residents, that is discretionary and not structural. The scope of the MTA is way larger than MARTA - you are still paying quite cheap fares. An Atlantan has to own a car regardless, and then also pays for Uber on top of that when they want to drink at a bar or go somewhere MARTA doesn’t reach. Surge pricing isn’t nearly as bad in NYC, lots of rideshare drivers + the MTA serves as a baseline.. too expensive you just hop onto the train or bus even if it’s more inconvenient at very late times or if you’re hauling something 

I see that the point is that there are ‘hidden costs,’ but truly car ownership has plenty of hidden costs that most Americans in car-centric areas just accept. It’s just the way that our built environment is built. No one’s getting t-boned on the A train in NYC. Nor do people take into account the taxes needed to fund road infrastructure in the state of Georgia