195. A proposed change to federal income tax laws would eliminatedeductions from taxable income for donations a taxpayer has made to charitableand educational institutions. If this change were adopted, wealthy individualswould no longer be permitted such deductions. Therefore, many charitable andeducational institutions would have to reduce services, and some would have toclose their doors.
The argument above assumes which of the following? (A) Without the incentives offered by federal income tax laws, at leastsome wealthy individuals would not donate as much money to charitable andeducational institutions as they otherwise would have. (B) Money contributed by individuals who make their donations because of provisions in the federal tax laws provides the only source of funding for many charitable and educational institutions. (C) The primary reason for not adopting the proposed change in the federalincome tax laws cited above is to protect wealthy individuals from having topay higher taxes. (D) Wealthy individuals who donate money to charitable and educationalinstitutions are the only individuals who donate money to such institutions. (E) Income tax laws should be changed to make donations to charitable andeducational institutions the only permissible deductions from taxable income.
195. The passage argues that charitable and educational institutions, part ofwhose income comes from donations, would be negatively affected if wealthyindividuals could not count such donations as deductions from their income. Thequestion asks you to identify an assumption of the argument-that is, somethingthat has to be true in order for the evidence presented to establish theconclusion.
Choice A is the best answer, since if this statement is false, all wealthyindividuals would, even without the incentive provided by federal tax laws,donate as much money as they do now. In that case, the evidence used in theargument provides no support for the conclusion.
Choice B is not assumed: the argument need only assume that manyinstitutions depend heavily, but not necessarily exclusively, on donations fromsuch individuals. Choice C is incorrect given that the argument is concernedonly with the consequences of the proposed change and makes no assumption aboutany reasons for making or not making the change. Choice D is not assumed: asfar as the argument is concerned, there can be many other individuals whodonate money to the institutions. Choice E is incorrect since the argument,being about the consequences of the particular proposed change, does not makeany assumption about what alternative changes to the tax laws ought to be made.
问一下答案为什么是A? B 为什么不对呢?这个假设不应该就是 only source of funding for manycharitable and educational institutions. 嘛? denation 没了也不会倒闭了。就是需要富人的捐献是唯一的来源,那么税法一改会导致别人不捐,没有了唯一的经济来源,所以倒闭? 为什么B 不对呢?
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