请问OG-106思路

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

If the statements above are true,which of the followig describes a sistuation 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 ahve for the most part risen sharply,yet some have dropped slightly.

(D)Property values ahve for the most part dropped significantly;yet some have risen slightly.

(E)Property values have dropped significantly and uniformly.

请教此题思路!

你没有思路，是因为没有搞懂它的中文意思：房产税是由官方评估的，一般是平稳的一个rate.当房产价格在不同方向上发生变化(有的房屋价涨有的跌了)，为了消除由此变化所带来的distortion(不知如何确切翻译，但这个词在经济学里很常用)政府需要频繁重新对房屋估价。但实际上，重新评估房价只有在政府受益时才发生-----即当重新评估房价所带来的后果会使政府的整体税收增加(那就是房屋价整体是在涨)。

其实是到不难的归纳题。

谢，我可能暂时没思路，请问此题每个选项如何排除？

正要发问，顶一下。

本题其实给出了两个不同情况下的前提.第一个前提,它说从理论上来讲,只要屋价在不同的rate上变动(注意at differential rates),政府就要重估.第二个前提,它说从实际操作上,对政府有好处它才重估.

题干问,哪种情况是应该发生重估而政府不重估的?从以上的前提可以推出,那就是理论上应该重估而实际上不重估的例子,也就是发生了differential rates的变动,但对政府没好处.来看选项:

AE:无论是上升还是下降都是uniformly的,不是在differential rate上,连第一个重估前提都没有满足

BC:已经发生了第一个前提的情况,从理论上来说可以重估了.再看政府:全是大幅上升,明显对政府有好处,肯定重估.

D:满足了第一个条件differential rates,因此从理论上说应该重估.但对政府没好处,所以实际上政府不会重估--正好是题目要求的答案.