返回列表 发帖

一逻辑题

42.One state adds a 7 percent sales tax to the price of most products purchased within its jurisdicton.This tax,therefore,if viewed as tax on income,has the reverse effcet of the federal income tax;the lower the income,the higher the annual percentage rate at which the income is taxed.

The conxlusion 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 atate sales tax favors citizens with low incomes .

C.Citizens with low annual incomes can affors 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

E.Citizens who fail to earn federally taxable income are also exempt from the state sales tax.

正确答案是A,解释上面是说转化成数学去思维很容易得出,但我仍不是很明白,哪位能完全理解的帮我讲解一下吧

提前谢谢了

收藏 分享

富人收入100,花100块买东西,征税7块。比例7%

穷人收入10,花10块买东西,征税7毛。比例7%

=========================

富人收入100,花10块买东西,征税7毛.比例千分之7

穷人收入10,花10块买东西,征税7毛.比例百分之7

(这是文正的结论),注意黄色部分,就是A

TOP

联邦收入所得税率是根据收入水平不同而不同的,因而低收入者赋税的比例要低于高收入者。如果在这个州对购物征税的话,不论收入高低,税率是一至的(即7%),因而低收入者为购买物品所交的税款是和高收入者一样的。出题人进而推出,购物税款在占低收入者收入的比例要大于高收入者。由于消费税被认为是收入所得税的一种,所以出题者认为,本州综合收入所得税,收入越低的人在购物消费后,所交的税款占收入的比例越高。

但是这里有一个前提,即低收入者和高收入者买一样的东西,消费一样的款额。实际上高收入者的消费一般来说要高于低收入者,所以他们的消费税支出也会高于低收入者。

TOP

返回列表

站长推荐 关闭


美国top10 MBA VIP申请服务

自2003年开始提供 MBA 申请服务以来,保持着90% 以上的成功率,其中Top10 MBA服务成功率更是高达95%


查看