[讨论]OG106答案的正确性

zmm120

106. Property taxes are typically set at a flat rate per $ 1,000 of officially assessed value. Reassessments should be frequent in order to remove distortions that arise when property values change at differential rates. In practice, however, reassessments typically occur when they benefit the government – that is, when their effect is to increase total tax revenue.

If the statements above are true, which of the following describes a situation in which a reassessment should occur but is unlikely to do so?

(A) Property values have risen sharply and uniformly.

(B) Property values have all risen – some very sharply, some less so.

(C) Property values have for the most part risen sharply yet some have dropped slightly.

(D) Property values have for the most part dropped significantly; yet some have risen slightly.

(E) Property values have dropped significantly and uniformly.

If most property values have dropped significantly, but some have risen slightly, a reassessment should occur (since values have changed at different rates) but is unlikely (since it will not benefit the government). Thus choice D describes the required situation and is the best answer.

According to the passage, choices A and E describe situations in which there is no need for a reassessment, since change has occurred uniformly. Similarly, choices B and C both describe situations in which a reassessment should occur, and is likely to, since the government will benefit

这是OG的原题和解释。我的问题在于，这倒题的答案有一个隐含假设，就是一旦大部分财产大幅度贬值，而只有小部分财产小幅度升值，则不管政府怎么调整税率，都不会使政府税收增加。而事实上，我的财政学专业知识告诉我，只要政府适当调整税率，那么政府想增加税收是有可能的，比如出现这样的情况：你手里有￥100的股票，税率是20％，那么税收就有￥20；当大部分财产缩水70％（想一想你手里的股票原来有￥100，现在只有￥30了，这是SIGNIFICANT DROP）而税率升高到100％，那么政府仍然有￥30的税收，比以前增加了（￥30>￥20）。虽然这对公平的税收原则有所损害，但仍然在政府税收允许的范围内。

这种想法有点钻牛角尖，但是我被它困扰很久了，请高人指点！

shron

税率是预先有法律中规定好的，政府轻易是能调动的，除非通过一系列的立法程序予以修正，政府所能做的是评估物业价值，根据物业价值大小对号入座，适用不同的税率。

hannah1112

我理解的本题文章的意思是：财产税被设为一个不变值，按照政府评估的每1000元为一个等级，为了消除财产价值在不同的税率波动而造成的扭曲，需要经常进行再评估。然而在实际中，只有当在评估对政府来说是有收益的，也就是，能够增加总的税收，再评估才会进行。

问，下面哪一项再评估应该进行但是不会进行（我认为意思就是说，需要进行再评估以消除扭曲，然后政府没有收益，因此不会进行）

A，财产价值猛增且很一致地都增长了。政府肯定会再评估

B。和A差不多的道理

C，多数猛增，少数轻微下降

D，多数下降，少数轻微上升。 政府没有收益，因此不会再评估

D 均大幅下降。在此情况下，因为所有财产都一致变动，没有扭曲，不需要再评估。

Nathenial

对D和E有点迷惑，不过看了楼上的贴就清楚了