2.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 作者不就在说累进税比扁平税要公平，总结是不是应该选C呢...答案却是D，看不懂啊...
IMO, LZ可以通过“However”来判断,however前一句说的是flat tax的反对者，即累进税率的支持者，然后转折就说明了the present crazy quilt of tax deductions, exemptions, credits, and loopholes是累进税率的缺点。 One tax-reform proposal ...is the flat tax...Opponents of the flat tax say that a progressive tax system...is fairer...However, the present crazy quilt of tax deductions, exemptions, credits, and loopholes benefits primarily the high-income taxpayer...
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发表于 2010-8-9 09:51:13
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