2. 外语
  3. The idea of taxing things that are bad for society has a powerful allure. It offers the possibility of a double benefit—【C1】____

The idea of taxing things that are bad for society has a powerful allure. It offers the possibility of a double benefit—【C1】____

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问题    The idea of taxing things that are bad for society has a powerful allure. It offers the possibility of a double benefit—【C1】______harmful activities, while also providing the government with revenue.
   Take sin taxes. Taxes on alcohol make it more expensive to get drunk, which reduces excessive drinking and【C2】______driving. At the same time, they provide state and local governments with billions of dollars of revenue. Tobacco taxes, which generate more than twice as much, have proven【C3】______in the decline of smoking, which has saved millions of lives.
   Taxes can also be an important tool for environmental protection, and many economists say taxing carbon would be the best way to reduce greenhouse gas emissions. Economic theory says that unlike income or sales taxes, carbon taxes can actually increase economic efficiency; because companies that【C4】______carbon dioxide into the sky don’t pay the costs of the climate change they cause, carbon taxes would restore the proper【C5】______to the market.
   In reality, carbon taxes alone won’t be enough to halt global warming, but they would be a useful part of any climate plan. What’s more, the revenue from this tax, which would【C6】______be hundreds of billions of dollars per year, could be handed out to citizens as a【C7】______or used to fund green infrastructure projects.
   Similarly, a wealth tax has been put forward as a way to reduce inequality while raising revenue. The revenue from this tax, which some experts【C8】______will be over $4 trillion per decade, would be designated for housing, child care, health care and other government benefits. If you believe, as many do, that wealth inequality is【C9】______bad, then these taxes improve society while also【C10】______government coffers (金库).
   A) discouraging F) imprisoned K) merging
   B) dividend G) incentives L) predict
   C) emotional H) inherently M) probably
   D) fragments I) initially N) pump
   E) impaired J) instrumental O) swelling
【C7】
选项
答案B
解析 [语法判断]空格前是不定冠词a，可知空格处应填入可数名词单数。[语义判断]空格所在部分指出，这项税收每年可能有数千亿美元，可以作为_______发放给公民，或用于资助绿色基础设施项目。备选名词中只有B)dividend“红利，股息”符合语法要求，且与上下文意思相符，因此为答案。
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