OG-106

我的问题是：D与E有什么区别？是因为题干中的“at differential rates”这个短语使得E不对吗（E中说是change uniformly)？

原题：

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.

If the statements above are true, which of the following describes a 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.

E中的uniformly不符合differential的条件，所以不对。

D则一定符合条件，一个向上变一个向下变，那么肯定是at differential rates

我的思路可能有的复杂，第一次做用了快4分钟才想出来答案来。

if property values drop，政府受的税就少了，没什么赚头了。如果老是降的话，政府也不可能傻傻地跑来评估，而赚不到什么钱，于是就符合了问题中说的should be occur but unlike to do so...

這題就是要弄清楚問題，答案就呼之欲出：

1. should occur，即property values change at different rates

2. unlikely to occur，即when reassessment does not benefit government

答案就出來了，D。

没错，照此可以预测答案是什么了