大全-A-2

JerryGuan

2.     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（D）

(E) the flat tax would actually be fairer to the lower-income taxpayer than any progressive tax system could be

答案D，难道C不对吗？

是因为D回归到了题目中，而C没有；如果是这个理由，那么，填空题，在发现有两个可选答案时，一定要贴紧与文词相对应的那个。？？

dansy

题干的意思是flat对各种收入的人以同样的rate来收税。接着讲progressive对高收入的人收税高些，但是接着说的是progressive实际上并没有起到原先的作用。D是最贴切的。C说flat的税收制度penalized低收入的人，这其实题干中并没有涉及，只说flat是统一的比率，并不能说明它就“惩罚”了低收入人群。