Which of the following, if true, is the most logical completion of

the argument below?

The tax system of the Republic of Grootland encourages borrowing by

granting its taxpayers tax relief for interest paid on loans. The

system also discourages saving by taxing any interest earned on

savings. Nevertheless, it is clear that Grootland’s tax system

does not consistently favor borrowing over saving, for if it did,

there would be no____.

(A) tax relief in Grootland for those portions of a taxpayer’s

income, if any, that are set aside to increase that taxpayer’s

total savings

(B) tax relief in Grootland for the processing fees that

taxpayers pay to lending institutions when obtaining certain kinds

of loans

(C) tax relief in Grootland for interest that taxpayers are

charged on the unpaid balance in credit card accounts

(D) taxes due in Grootland on the cash value of gifts received

by taxpayers from banks trying to encourage people to open savings

accounts

(E) taxes due in Grootland on the amount that a taxpayer has

invested in interest-bearing saving accounts

The key is A. Why?

原文：税收系统鼓励借款/贷款by a tax relief，惩罚存款 by a tax on saving。但是税收系统的这个功能无效，因为，A.....很多存款给了tax relief.

someone earning interest will pay taxes for the interest, I did not understand well that someone borrowing money will pay tax as well as interest.

Nevertheless, it is clear that Grootland’s tax system does not consistently favor borrowing over saving,.... 是不是这样理解：然而，很明显Grootland的税收制度并没有一贯地对借贷给予更多的支持，超过对储蓄的支持。

根据答案来理解，似乎B，C，D，E可以排除，因为其内容无助于解释结论。盼NN给详细指点。谢谢。

总算把Ａ看明白了，试着解释一下：

原文：税收系统鼓励借款/贷款by a tax relief，惩罚存款 by a tax on saving。但是税收系统也不是对借贷的支持程度始终超过存款，否则的话，税收系统就应该对taxpayer’s total savings给予tax relief, 而并非仅对 those portions of a taxpayer’s income这一部分。

请指正。

我觉得这样来理解吧：税收系统鼓励借款/贷款by a tax relief，惩罚存款 by a tax on saving。但是税收系统也不是对借贷的支持程度始终超过存款。如果是更为鼓励贷款的话，那么就不会对纳税人的收入部份的免税了。如果有免税，免税也被留出来增加纳税人的总存款。

还是没完全清楚，盼指正！

我觉得题目中saving和interest-bearing saving 是不同的，a中所说的是“对存款不收税”，题目中说“对利息收税”，要彻底favor borrowing over saving,就要对存款也收税，因为这些存款还是“increase that taxpayer’s total savings”的。

我认为是这样的：

Grootland’s tax system does not consistently favor borrowing over

saving, for if it did, there would be no______

(A) tax relief in Grootland for those portions of a taxpayer’s

income, if any, that are set aside to increase that taxpayer’s

total savings

税收系统不支持借款（优惠条件超过存款），因为如果那样的话（借款优惠

条件超过存款），将不会有（个人收入中的一部分用作）存款的税减轻。

所以A正确。