[求助]大全-A-2

subaru6385 · 发表于 2010-3-26 15:51:05

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

正确答案选D，为什么不能选E呢？

coolhaoming · 发表于 2010-3-27 02:32:04

反对FlatTax的人认为ProgressiveTax更好。但采用progressiveTax后漏税现象让穷人交更多的税。因此：
A高收入纳税人配合国会支持flat Tax. 明显错误，因为采用PT富人更有利。
B采用FT大大增加政府收入。有可能对，但是不清楚两种征税的税率，不能说明具体收入。
C低收入纳税人可能被FT征税当局罚款。FT大家都一样税率交，穷人不漏税，没法罚款
D现行的ProgressiveTax更加虚幻而不是真实。对。因为采用PT富人漏税，没有实现收入越高交税越多的预定目标。因此很假。
E 使用FT将比任何采用ProgressiveTax的更加公平。题干没有说采用FT后富人会不会逃税，如果继续逃，那么FT也还是不公平。主要是题干关于FT的实施情况没有提及。

subaru6385 · 发表于 2010-3-28 11:30:38

嗯明白了感谢感谢！！

gracezz · 发表于 2010-4-27 10:17:13

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.
这句话什么意思？
怎么能看出来是在说用progressive tax不好？

mousealpha · 发表于 2010-4-27 10:47:12

说的是富人有很多种避税方法，最终就比穷人交税少了。。

[求助]大全-A-2

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