请教GMAT & LSAT CR TestA-2nd

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。原文明白，D也没什么问题，但是E为什么不对呢？请高手帮分析下E中存在的逻辑漏洞！3Q!

原题大意：

因为——反对者称现有的激进税法好，

        但是，现有的税法有很多漏洞。

关系——现有税法=激进税法

答案——激进的税法不好（不能平衡贫富差距）

E的意思是，统一税率比“任何”激进税法都公平。从逻辑上讲，现有税法属于激进税法，但激进税法不等于现有税法，因此，现有税法不好，不代表所有激进税法都不好。

从推理角度讲，原文说：收入高——〉税高；收入低——〉税低。这是公平的，只是因为有漏洞导致人为的不公平，也就是说，实施起来达不到理想状态（more illusory than real）。如果说这是不公平的，那么收入高和收入低的人都征同样的税，从数量上讲，也没有理由是公平的。

理解了，呵呵，E错在any这个词上，以偏概全了，谢谢大师耐心指教:-)