首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
考研
Those of us hurrying to finish our taxes by tomorrow’s deadline will probably be subjected to thoughts of the I.R.S. (Internal R
Those of us hurrying to finish our taxes by tomorrow’s deadline will probably be subjected to thoughts of the I.R.S. (Internal R
admin
2011-10-20
81
问题
Those of us hurrying to finish our taxes by tomorrow’s deadline will probably be subjected to thoughts of the I.R.S. (Internal Revenue Service) as an all-powerful bully. But the truth is, the government is not always a match for the tax advisors of wealthy people, so a lot of taxes will go unpaid at the top of the income scale.
Lawyers who represent high-income taxpayers earn more than 10 times what senior government lawyers do—an obvious disadvantage for the government agencies in attracting and retaining top talent. The lawyers who write our tax rules are overworked and sometimes inexperienced, so that they leave loopholes that are exploited by more experienced private lawyers. And the government always loses cases which it should win, and provides private lawyers with precedents.
As this vicious cycle shows, skimping(节约) on tax administration is a false economy. Instead, if we substantially increase government salaries and staffing levels, we can raise more revenue, with lower tax rates and less waste. Four reforms should be adopted immediately.
First, the government should focus on hiring talented young lawyers, since the pay disparity with the private sector is narrower for them. These efforts will be more effective if Congress helps new graduates repay student loans, which often are more than $100,000. A loan repayment program would be a powerful recruiting device.
Second, the government should tap another promising talent pool—recent retirees from private practice—to mentor young lawyers. The salary gap is less of an issue for retirees, and the opportunity to give back to the tax system can be quite appealing.
Third, the government should retain a small team of a dozen top tax lawyers at salaries closer to the market rate. They can serve as a rapid reaction force, deciding whether to shut down a new aggressive strategy immediately or to let it be evaluated through usual government channels.
Fourth, the government should retain private lawyers to help with high-priority projects. An important constraint is that lawyers who represent private clients may view it as a conflict to help the government. But this is not always true.
Through bar associations, private lawyers already volunteer to review proposed changes in the tax law and offer ways to improve them. Tax academics can also be a valuable and conflict-free source of expertise, since they ordinarily do not represent clients. And some tax litigators(诉讼律师) may view it as a prestigious opportunity and a patriotic service to represent the government in a tax case that could set an important precedent.
The tax system can be only as strong as the people who run it, so the government has to recruit and retain the most promising talent. A tax system can be fair and efficient only when it is administered soundly.
选项
A、Seldom pay their taxes.
B、Always hurry to finish their taxes by the deadline.
C、Employ advisors m avoid tax payments.
D、Enjoy the same tax rate as people with ordinary income.
答案
C
解析
本题为推理判断题。文中提到美国政府并非私人律师的对手,并且很大一部分高收入阶层都可以避免缴纳大量税务。避税并非不纳税,因此选项A不恰当。D所涉及的范畴不符。D在文中没有提及,故选C。
转载请注明原文地址:https://kaotiyun.com/show/eDp4777K
0
考研英语一
相关试题推荐
ItcanbeinferredthatAmericansbeingapproachedtocloselybyMiddleEasternerswouldmostprobably______Accordingtothea
______ifIhadarrivedyesterdaywithoutlettingyouknowbeforehand?
ThepressintheUnitedStatesisveryimportantbecause,【C1】______thaninanyothercountry,itisrecognizedashavingaresp
EducationhasbeencalledAmerican’sreligion.Todaymorethan56millionAmericansareattendingschool.Thewidelydifferent
Thefollowingparagraphsaregiveninawrongorder.ForQuestions41-45,youarerequiredtoreorganizetheseparagraphsintoa
WecanlearnfromthebeginningofthetextthatWhichofthefollowingwouldbethebesttitleforthepassage?
ManyparentswhowelcometheideaofturningofftheTVandspendingmoretimewiththefamilyarestillworriedthatwithoutTV
ManyparentswhowelcometheideaofturningofftheTVandspendingmoretimewiththefamilyarestillworriedthatwithoutTV
Inthefollowingtext,somesentenceshavebeenremoved.ForQuestions41-45,choosethemostsuitableonefromthelist(A、B、C、
随机试题
无线信道的选择性衰落主要有3种,分别是:时间选择性衰落、频率选择性衰落、__________。
面见赤色,口中味苦,脉见洪象的病变为
外资股发行的招股说明书只能采取信息备忘录的形式。()
下列各项中,不能直接引起经济法律关系的发生、变更和终止的是()。
下列选项中,()是指对有能力接受并愿意接受的某个产品的欲望。
爆发力的大小不仅取决于力量,而且取决于________和________的结合。
2015年,我国服务贸易进出口总额7130亿美元,比2005年增长3.54倍,年均增长16.3%。其中,出口2881.9亿美元,比2005年增长2.9倍,年均增长11.8%;进口4248.1亿美元,比2005年增长4.1倍,年均增长17.7%。服务贸易总
小数法则是一种心理偏差,是指人们将小样本中某事件的概率分布看成是总体分布,抓住问题的某个特征直接推断结果,而不考虑这种特征出现的真实概率及与特征有关的其他原因。根据上述定义,下列属于小数法则的是:
军机处
在网络实施的各阶段都需要网络管理员的参与,总的来说,网络管理员的职责有规划、建设、维护、扩展、【 】和故障检修。
最新回复
(
0
)