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One principle of taxation, called the benefits principle, states that people should pay taxes based on the benefits they receive
One principle of taxation, called the benefits principle, states that people should pay taxes based on the benefits they receive
admin
2019-03-14
44
问题
One principle of taxation, called the benefits principle, states that people should pay taxes based on the benefits they receive from government services. This principle tries to make public goods similar to【C1】______goods. It seems reasonable that a person who often goes to the movies pays more in【C2】______for movie tickets than a person who rarely goes. And【C3】______, a person who gets great benefit from a public good should pay more for it than a person who gets little benefit.
The gasoline tax, for instance, is sometimes【C4】______using the benefits principle. In some states,【C5】______from the gasoline tax are used to build and maintain roads. Because those who buy gasoline are the same people who use the roads, the gasoline tax might be viewed as a【C6】______way to pay for this government service.
The benefits principle can also be used to argue that wealthy citizens should pay higher taxes than poorer ones,【C7】______because the wealthy benefit more from public services. Consider, for example, the benefits of police protection from【C8】______. Citizens with much to protect get greater benefit from police than those with less to protect. Therefore, according to the benefits principle, the wealthy should【C9】______more than the poor to the cost of【C10】______the police force. The same argument can be used for many other public services, such as fire protection, national defense, and the court system.
A)adapt I)provided
B)contribute J)revenues
C)exerting K)similarly
D)expenses L)simply
E)fair M)theft
F)justified N)total
G)maintaining O)wealth
H)private
【C1】
选项
答案
H
解析
空格后面goods为名词,因此空格处应填入形容词,用以修饰goods“物品”。文章首句介绍了受益原则的具体内容,即纳税人根据受益大小交纳税收。空格下一句以个人购买电影票的花费为例,详细阐述了受益原则的内容。结合上文的public goods,可以确定形容词private为本题答案,意思是“私人的,个人的”。备选形容词中,fair意思是“公平的”,与文意不符,可以排除。
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0
大学英语四级
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