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LAST-3-4-1

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楼主
发表于 2004-12-6 08:49:00 | 只看该作者

LAST-3-4-1

1. With the passage of the new tax reform law, the annual tax burden on low-income taxpayers will be reduced, on average, by anywhere from $100 to $300. Clearly, tax reform is in the interest of low-income taxpayers. Which one of the following, if true, most undermines the conclusion above?


(A) Tax reform, by simplifying the tax code will save many people the expense of having an accountant do their taxes.


(B) Tax reform, by eliminating tax incentives to build rental housing, will push up rents an average of about $40 per month for low-income taxpayers.


(C) Low-income taxpayers have consistently voted for those political candidates who are strong advocates of tax reform.


(D) The new tax reform laws will permit low and middle-income taxpayers to deduct Child-care expenses from their taxes.


(E) Under the new tax reform laws, many low-income taxpayers who now pay taxes will no Longer be required to do so.


为什么D不对?(答案是B)

沙发
发表于 2004-12-6 19:50:00 | 只看该作者
D的意思是中低收入的可以Child-care 费用可以抵扣税,这是加强,说明税改利于中低收入。
板凳
发表于 2005-8-2 19:52:00 | 只看该作者

B) Tax reform, by eliminating tax incentives to build rental housing, will push up rents an average of about $40 per month for low-income taxpayers.


请哪位好心的牛牛帮我翻译一下好吗?


鞠躬

地板
发表于 2005-8-2 21:35:00 | 只看该作者

鞠躬就不必了,


大意是说,税制改革消除了那些能够刺激建造租赁型房屋的财税机制, 从而使低收入纳税人平均每月多支付40美金(租赁房总量减少,导致房租提高)。


[此贴子已经被作者于2005-8-3 2:07:21编辑过]
5#
发表于 2005-8-3 20:39:00 | 只看该作者
懂了,非常谢谢牛牛
6#
发表于 2006-3-22 16:36:00 | 只看该作者

一遇到税金就晕


是不是我们对米国的税收常识不足啊

7#
发表于 2008-6-14 12:20:00 | 只看该作者

可能是我想太多了,我觉得B选项只是跟其他四个比起来最多的否定了税制改革带来的利益的量,但绝对意义上来讲没有削弱税制改革能给低收入家庭带来利益的质,因为平均最少能减轻100块的负担,而房租的上升只有40块,那净利还有60块呢。(好像以前做过类似的题,这种净利还是加强的答案~)

不知大家怎么看?

8#
发表于 2008-6-15 23:45:00 | 只看该作者

the annual tax burden on low-income taxpayers will be reduced, on average, by anywhere from $100 to $300, and the monthly rent will increase by $40 which means that the rent will increase by $480 per year. it is a question of math.

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