106. Property taxes are typically set at a flat rate per $ 1,000 of officially assessed value. Reassessments should be frequent in order to remove distortions that arise when property values change at differential rates. In practice, however, reassessments typically occur when they benefit the government – that is, when their effect is to increase total tax revenue.

If the statements above are true, which of the following describes a situation in which a reassessment should occur but is unlikely to do so?

(A) Property values have risen sharply and uniformly.

(B) Property values have all risen – some very sharply, some less so.

(C) Property values have for the most part risen sharply yet some have dropped slightly.

(D) Property values have for the most part dropped significantly; yet some have risen slightly.

(E) Property values have dropped significantly and uniformly.

If most property values have dropped significantly, but some have risen slightly, a reassessment should occur (since values have changed at different rates) but is unlikely (since it will not benefit the government). Thus choice D describes the required situation and is the best answer.

According to the passage, choices A and E describe situations in which there is no need for a reassessment, since change has occurred uniformly. Similarly, choices B and C both describe situations in which a reassessment should occur, and is likely to, since the government will benefit

这是OG的原题和解释。我的问题在于，这倒题的答案有一个隐含假设，就是一旦大部分财产大幅度贬值，而只有小部分财产小幅度升值，则不管政府怎么调整税率，都不会使政府税收增加。而事实上，我的财政学专业知识告诉我，只要政府适当调整税率，那么政府想增加税收是有可能的，比如出现这样的情况：你手里有￥100的股票，税率是20％，那么税收就有￥20；当大部分财产缩水70％（想一想你手里的股票原来有￥100，现在只有￥30了，这是SIGNIFICANT DROP）而税率升高到100％，那么政府仍然有￥30的税收，比以前增加了（￥30>￥20）。虽然这对公平的税收原则有所损害，但仍然在政府税收允许的范围内。

这种想法有点钻牛角尖，但是我被它困扰很久了，请高人指点！

你的假设要成立的话，是建立在“政府适当调整税率”，这一点在文本中从未提过，按照ETS的思路，从未提过的不能作为标准选项的依据。