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

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

the answer is D, but I choose E. I think the passage is mainly comparing the two types of tax,which one is fairer, so the conclusion should include this information.

What do you think?

我选e,文中对比了两种税收政策的公平性,先驳斥了一下flat tax..然后主张progressive tax system...结果发现后者并没有

得出希望看见的效果,所以就是e了,说progressive tax system比现实更理想化了.e与事实相反,而且有个any,有点绝对

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

那我问你,如果一个没有tax deductions, exemptions, credits, and loopholes 的progressive tax system , 是不是应该比flat tax system更公平呢? 答案是是的.

所以如果选项中出现了ANY,那么就要小心了.