In my little ole company, the ops manuel says only captains are allowed to taxi the aircraft, that soon will change and its for the better! However, most of our captains allow the F/O's to taxi, because it realy is no harder than any other phase of the flight, and anyone who thinks so, is just plain full of themselves.. .How is the F/O supposed to get experience if he never gets the oppurtunity to do these things that are considered dangerous or hard? What a great time to figure these things out when you've just been released from IOE on your first captain leg!. .There are many captains that have F/O's who have 4 times the experience than the captains, but are in the right seat due to furloughs, and seniority issues. Just cause your the captain, doesn't mean you have the most experience or talent.