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  3. 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

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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
【C8】
选项
答案M
解析 此处通过富人在警察保护个人财产方面受益的例子，进一步阐述受益原则。根据文意可知，警察保护私人财产安全的服务就应该遵循受益原则。结合句中的pohce protection，可知theft符合文意，即“警察保护财产不被盗窃”。
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