毒不太懂，哪位指教一下？

frankzhiwei

One state adds a 7 percent sales tax to the price of most products purchased within its jurisdiction. This tax, therefore, if viewed as tax on income, has the reverse effect of the federal income tax: the lower the income, the higher the annual percentage rate at which the income is taxed.
The conclusion above would be properly drawn if which of the following were assumed as a premise?
(A) The amount of money citizens spend on products subject to the state tax tends to be equal across income levels.
(B) The federal income tax favors citizens with high incomes, whereas the state sales tax favors citizens with low incomes.
(C) Citizens with low annual incomes can afford to pay a relatively higher percentage of their incomes in state sales tax, since their federal income tax is relatively low.
(D) The lower a state’s sales tax, the more it will tend to redistribute income from the more affluent citizens to the rest of society.（A）
(E) Citizens who fail to earn federally taxable income are also exempt from the state sales tax.

题目读不太懂，本人选了C，哪位能解释解释呀？感谢~

sdcar2010

(A).  This is a simple math.  According to A, both a rich guy and a poor guy would spend the same amount of money on products subject to the state tax. Therefore, they will pay equal amount of state tax thereon.  But the rich guy has a bigger income than the poor guy. In math terms when caculating the state tax paid, the rich guy has a bigger denominator while both have the same numerator.  Then the conclusion that rich guy actually pays less percentage-wise regarding state tax is true.

matchMichelle

题目中的"has the reverse effect of the federal income tax“我不理解啊~~federal income tax我以为是政府的税收啊，为什么是个人的income？？

sdcar2010

Fed Tax = tax rate * personal income:  In addition, the higher the income, the higher the tax rate regarding the income

State Tax = tax rate * money spent on products: Since the state tax is a fixed amount, then the higher the income, the lower the state tax percentage regarding the income.

You don't need to know what federal income is about.  But you have to understand the conclusion in the problem: the lower the income, the higher the annual percentage rate at which the income is taxed.

2428

federal income tax是federal基于individual的income所征收的tax。income 越多，tax的percentage 越高。
sale tax全州 统一，不管你的income是多少。