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. D (E) Property values have dropped significantly and uniformly. 看过以往讨论。对“change at differential rates”困惑。有人解释如下: differential:Involving differences in speed or direction of motion. 差动的:涉及速度或运动方向不同 change at differential rates: 1. at different speed: see B 2. at different direction: see C and D --- should reassess change uniformly: 1. rise: see A 2. drop: see E----- no need for reassessment should and likely(increase tax avenue): B and C should and unlikely(don't increase tax avenue): D 我的问题是B和C都满足既改变率不同又是政府获益啊?为何最后选C?
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