This model dates back to the early days of N scale (late 1960s). Atlas offered a similar 40' steel box car around the same time - manufactured in Austria by Roco. The Roco-made car is the "tall" one (around 10' high), whereas the Rivarossi model is a bit shorter (around 9' high). Also, the doors are a bit different. Atlas and Rivarossi severed their ties in the late 1970s, however this model lived on for many years after that (showing up in various Arnold-Rivarossi freight car sets). It presumably ceased to exist when Rivarossi went bankrupt circa 2005.
I don't know what specific prototype this car might be based on (if any), but I've been told that it's at least somewhat similar to the PRR's X-29 box cars built between 1929 and 1934.