106. Property taxes are typically set at a flat rate per $ 1,000 of
officially assessed value. Reassessments should be frequent in order to remove
distortions that arise when property values change at differential rates. In
practice, however, reassessments typically occur when they benefit the
government – that is, when their effect is to increase total tax revenue.
situation in which a reassessment should occur but is unlikely to do so?
(A) Property values have risen sharply and uniformly.
(B) Property values have all risen – some very sharply, some less so.
(C) Property values have for the most part risen sharply yet some have
dropped slightly.
(D) Property values have for the most part dropped significantly; yet some
have risen slightly.
(E) Property values have dropped significantly and uniformly.
differential:Involving differences in speed or direction of motion.
差动的:涉及速度或运动方向不同
change at differential rates: 1. at different speed: see B 2. at different direction: see C and D --- should reassess
change uniformly: 1. rise: see A 2. drop: see E----- no need for reassessment
should and likely(increase tax avenue): B and C
should and unlikely(don't increase tax avenue): D
我的问题是B和C都满足既改变率不同又是政府获益啊?为何最后选C?
答案选D啊,不是C
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