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  3. Economic refugees have traditionally lined up to get into America. Lately, they have been lining up to leave. In the past few mo

Economic refugees have traditionally lined up to get into America. Lately, they have been lining up to leave. In the past few mo

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问题    Economic refugees have traditionally lined up to get into America. Lately, they have been lining up to leave. In the past few months, half a dozen biggish companies have announced plans to merge with foreign partners and in the process move their corporate homes abroad. The motive is simple; corporate taxes are lower in Ireland, Britain and, for that matter, almost everywhere else than they are in America.
   In Washington, D. C. , policymakers have reacted with indignation. Jack Lew, the treasury secretary, has questioned the companies’ patriotism and called on Congress to outlaw such transactions. His fellow Democrats are eager to oblige, and some Republicans are willing to listen.
   The proposals are misguided. Tightening the rules on corporate "inversions" , as these moves are called, does nothing to deal with the reason why so many firms want to leave; America has the rich world’s most dysfunctional corporate-tax system. It needs fundamental reform, not new complications.
   America’s corporate tax has two horrible flaws. The first is the tax rate, which at 35% is the highest among the 34 mostly rich-country members of the OECD. Yet it raises less revenue than the OECD average thanks to countless loopholes and tax breaks aimed at everything from machinery investment to NASCAR race tracks. Last year these breaks cost $ 150 billion in forgone revenue, more than half of what America collected in total corporate taxes.
   The second flaw is that America levies tax on a company’s income no matter where in the world it is earned. In contrast, every other large rich country taxes only income earned within its borders. Here, too, America’s system is absurdly ineffective at collecting money. Firms do not have to pay tax on foreign profits until they bring them back home. Not surprisingly, many do not: American multinationals have some $ 2 trillion sitting on their foreign units’ balance-sheets, and growing.
   All this imposes big costs on the economy. The high rate discourages investment and loopholes distort it, because decisions are driven by tax considerations rather than a project’s economic merits. The tax rate companies actually pay varies wildly, depending on their type of business and the creativity of their lawyers; some pay close to zero, others the full 35%. But as other countries chopped their rates and America’s stayed the same, the incentive to flee grew. A possible solution is to lower the corporate rate, eliminate tax breaks and move America from a worldwide system to a territorial one.
The author suggests that the corporate-tax system in America is______.
选项 A、misguided
B、complicated
C、incomplete
D、fundamental
答案C
解析 观点题。定位到第三段第二、三行：America has the rich world’s most dysfunctional corporate-tax system．其中答案关键提示词为dysfunctional“功能紊乱的，不正常的”。选项[A]misguided“误导的”；该项在本段首句出现：The proposals are misguided．文中misguided指的是第二段政府官员的提议，且“误导的”与“不正常的”无法同义替换，故排除该项。选项[B]complicated“复杂的”；同样无法替换“不正常的”。选项[D]fundamental“基本的，根本的”：最后一句提到：It needs fundamental reform…，fundamental用来修饰reform“改革”，而非corporate-tax system“企业税体制”，且fundamental“基本的，根本的”也无法替换dysfunctional“不正常的”，故该项也可以排除。选项[C]incomplete“不完整的，不完善的”；该词与dysfunctional“不正常的”最接近；不完善的企业税体制=不正常的企业税体制，二者可以同义替换。故[C]为正确答案。
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