GMAT逻辑复习资料-逻辑大全分类-Assumption
下载请见:http://forum.topway.org/viewthread.php?tid=219827&extra=
大全-4-17. One state adds a 7 percent sales tax to the price of most products purchased within its jurisdiction. This tax, therefore, if viewed as tax on income, has the reverse effect of the federal income tax : the lower the income, the higher the annual percentage rate at which the income is taxed.
结论:收入越低,每年税额所占收入的比例越高。
Federal tax works in a way that the higher the income is, the higher the tax rate is. The sales tax is opposite: the lower the income, the higher the tax rate (because the 7% is on the goods purchased and steady).
题目意思:州税增加了购物税,如果这也算做收入税的一部分,就违反了联邦的收入税方针--收入少,收入税就应该少.而这样增加购物税的结果就成了收入越少,收入税所占的比例越高。
收入税比率=交税收入/总收入
总收入少,交税收入相同的情况下(即居民花在需要交税的商品上的钱在各收入阶层是相等的,就是说大款和叫花子花同样多的钱买这些商品),收入税比率才会大。
The conclusion above would be properly drawn if which of the following were assumed as a premise?
(A) The amount of money citizens spend on products subject to the state tax tends to be equal across income levels.
(B) The federal income tax favors citizens with high incomes, whereas the state sales tax favors citizens with low incomes.
(C) Citizens with low annual incomes can afford to pay a relatively higher percentage of their incomes in state sales tax, since their federal income tax is relatively low.
(D) The lower a state’s sales tax, the more it will tend to redistribute income from the more affluent citizens to the rest of society.(A)
(E) Citizens who fail to earn federally taxable income are also exempt from the state sales tax. |