13. Canadians now increasingly engage in “out-shopping,” which is shopping across the national border, where prices are lower. Prices are lower outside of Canada in large part because the goods-and-services tax that pays for Canadian social services is not applied.
Which one of the following is best supported on the basis of the information above?
(A) If the upward trend in out-shopping continues at a significant level and the amounts paid by the government for Canadian social services are maintained, the Canadian goods-and-services tax will be assessed at a higher rate.
(B) If Canada imposes a substantial tariff on the goods bought across the border, a reciprocal tariff on cross-border shopping in the other direction will be imposed, thereby harming Canadian businesses.
(C) The amounts the Canadian government pays out to those who provide social services to Canadians are increasing.
(D) The same brands of goods are available to Canadian shoppers across the border as are available in Canada.
(E) Out-shopping purchases are subject to Canadian taxes when the purchaser crosses the border to bring them into Canada.
答案是A, 我选择的是D.
我觉得A中说 if.....the amount paid by the government...are maintained, .....tax will be assessed at a higher rate. 这里面暗含一个假设是social services是通过government和goods-and-services tax来支付的，并且数量不可以减少，这样当shopper支付的tax减少而government支付的金额不变的情况下才可能增长税率。但是文章中并没有说tax不可以减少以维持现在的social services水平。
D暗含的意思是境外商品是可以替代国内商品的，这样shopper才会去境外买商品，并且随着这种out-shopping的趋势增长，人们在境内买的商品才会减少。如果有些境内商品是不可替代的，即使out-shopping的趋势增加，也不会影响这种商品在境内的销售，所以我选的是D
希望得到大家的帮助，谢谢 | 
