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大全-A-1

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楼主
发表于 2003-10-8 20:38:00 | 只看该作者

大全-A-1

Which of the following best completes the passage below?
One tax-reform proposal that has gained increasing support in recent years is the flat tax, which would impose a uniform tax rate on incomes at every level. Opponents of the flat tax say that a progressive tax system, which levies a higher rate of taxes on higher-income taxpayers, is fairer, placing the greater burden on those better able to bear it. However, the present crazy quilt of tax deductions, exemptions, credits, and loopholes benefits primarily the high-income taxpayer, who is consequently able to reduce his or her effective tax rate, often to a level below that paid by the lower-income taxpayer. Therefore, ______
(A) higher-income taxpayers are likely to lend their support to the flat-tax proposal now being considered by Congress
(B) a flat-tax system that allowed no deductions or exemptions would substantially increase actual government revenues
(C) the lower-income taxpayer might well be penalized by the institution of a flat-tax system in this country
(D) the progressive nature of our present tax system is more illusory than real
(E) the flat tax would actually be fairer to the lower-income taxpayer than any progressive tax system could be
我选了E,我觉得原文的意思是flat tax对于lower income taxpayer更公平阿。。。D是什么意思啊?看不懂。



沙发
发表于 2003-10-8 22:56:00 | 只看该作者

网络课堂

(D)现行的累进税制只是徒有虚名。

如果 E 的表述是这样:
the flat tax would actually be fairer to the lower-income taxpayer than some of the progressive tax systems could be.
则是一个正确答案。

实际上只要没有诸多的减免条款,累进税制是可以比固定税制更体现公平。


[此贴子已经被作者于2003-10-8 22:59:03编辑过]
板凳
 楼主| 发表于 2003-10-8 23:13:00 | 只看该作者
酱子,谢谢!
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