1.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.

答案选A，不知道怎么想。除了出自新东方兰皮，请问还有谁知道这个出自哪里么？

试着解释我的理解:

a是说如果人们还是越来越多的在境外购物,而政府为social service付的钱不变的话,在加拿大境内购物的税会更高.
b. tariff in two directions
c. 政府付给social srvices的金额增多.
d.商品品牌,
e.入关交的税

bcde原文都没有提到.所以不能被supported.

税的公式是这样的:social service payment= goods-and-services tax * the

total goods that consumers buy

边境消费不包含税>价格便宜>消费者选择边境购买

这意味着城市商品消费的减少,即the total goods的下降.而由政府支付的the amounts

of social service payment 不变,这样的话为了等式平衡,税率只好上升了.

人们都去境外购物---》政府的税收自然降低---》但为了保证投到社会公共服务体系

上的钱不变，政府需要增加收入---》增加收入的手段就是提高国内消费税税率。A选项

从逻辑上来讲很合理。