885 testA 2 flat tax & progressive tax

yzlinlin · 发表于 2003-11-3 05:08:00

2. 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

答案D。
我觉得5个选项都不好，最后“拔将军”选的A----富人们将支持FLAT TAX。不过，A选项里的now being considered by Congress 很突兀(这也是我觉得该选项不好的原因)。但选D的话，题中并未提到现在使用的是progressive tax还是flat tax-----尽管题中提到的免税等属於progressive nature。相比较，我觉得A更直接一些，最起码题中提到了“progressive tax is much fairer. 其使得高收入者高税收”。

NN帮我诊断一下思路错在哪儿？

kathy72 · 发表于 2003-11-3 13:31:00

文章的推导过程是:

proposal of flat tax-->跳出一人, 反对前者, 提出progress tax --->又跳出一人, 反对progress tax_______.

划线部分应作为最后一人的结论, 从前文意思, 应该是对其反对的progress tax 得出一结论. 因此, D正确.

A说富人支持什么不是文章的重点,重点是哪个税收政策好.
B是从增加政府收入的角度, 而文章是从哪个更公平的角度.
C说低收入的人在此税制下受到惩罚, 从文中推不了这个结论.(文章只说高收入的人在些税制下更好地避税)
E的结论太绝对化了, progress tax 虽然有某些缺点, 但并不是任何情况下都劣于flat tax. 文章推不出这个结论.

dandan74 · 发表于 2003-11-3 13:49:00

版主的分析很透彻，佩服ing！

八戒 · 发表于 2003-11-3 15:33:00

Kathy72分析得很透彻！同样佩服ing！

但我觉得排除A选项，我考虑的角度是：A违背了原文的意思！
如果按照前面的分析，这些款爷们更应该支持progressive tax system,不应该支持the flat system.

但也可以从另外一个角度来说：因为根本不知道到底是progressive tax system的税率高，或则the flat system的税率高，我们自然无从判断这帮款爷对改革的态度。所以是无关！

讨论.....

yzlinlin · 发表于 2003-11-3 20:18:00

谢谢kathy72 和八戒详细的分析！

fdkbaby · 发表于 2003-11-23 04:15:00

谢谢大家！虽然我是很久之后才搜索到这个帖子的，但是它让我恍然大悟啊！透彻透彻！

tingtingting · 发表于 2005-3-16 17:19:00

谢谢

GMATCRACKER1983 · 发表于 2005-4-28 11:48:00

尽管题中提到的免税等属於progressive nature。

为什么 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. 这句话是指ＰＲＯＧＲＥＳＳＩＶＥ　ＮＡＴＵＲＥ～！？？？？？？？谢谢　～！

GMATCRACKER1983 · 发表于 2005-4-29 23:06:00

ＵＰ～！！！！

xiaobaisnail · 发表于 2007-12-25 20:21:00

kathy72 的推理思路很清晰

八戒进一步说明了如何排除A

谢谢

885 testA 2 flat tax & progressive tax

885 testA 2 flat tax & progressive tax

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