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
外语
The traditional appeal of the income tax has come from its wide acceptance, as a fair tax, closely related to an individual’ s a
The traditional appeal of the income tax has come from its wide acceptance, as a fair tax, closely related to an individual’ s a
admin
2011-01-26
81
问题
The traditional appeal of the income tax has come from its wide acceptance, as a fair tax, closely related to an individual’ s ability to pay. For many years the income tax provided large federal income without imposing heavy burdens on tile great majority of people. By the mid-20th century, however, serious criticisms of tax loopholes were heard. Concerted attempts at reform resulted only in a more complex and eroded tax base. The situation worsened in the 1970s, as rising inflation pushed people into higher tax brackets although their incomes were barely keeping pace with rising prices. This pressure further eroded public confidence in the fairness of the income tax; at the same time it created strong incentives to utilize tax shelters and other loopholes, as well as to conceal off the-record income. Built-in inflation adjustments were adopted, first by a number of states and then in 1985 by the federal government.
Income tax policy is inevitably controversial because it rests essentially on judgments that must be constantly reconsidered as social values changes. The complex task of working out the many reductions and exclusions to be allowed from income because they either make for greater fairness among taxpayers or promote worthy social goals ( such as charitable contributions) is one of the most difficult and politically sensitive problems faced by governments.
Another major area of dispute is whether wages and salaries should be taxed the same way as business profits or investment income. While some countries and a few U.S. states explicitly apply separate sets of rules to the measurement of different kinds of taxable income, others, like most U.S. state governments, seek to treat all sources of income in the same way. Even so, dissimilarities inevitably arise. Some costs of earning income are more readily deducted(扣除) from business and self-employment earnings than they are front wages and salaries. Inflation, by eroding the value of capital, distorts the measurement of income from that source. Complex adjustments to the tax law could in principle eliminate these imbalance, but most countries have preferred simpler, more arbitrary solutions.
Which of the following income may enjoy a reduced tax or exclusion?
选项
A、Off-the-record income
B、Self-employment earnings
C、Business earnings
D、Income from charitable activities
答案
D
解析
由第二段内容可知选择D。
转载请注明原文地址:https://kaotiyun.com/show/qBBO777K
0
考博英语
相关试题推荐
Howoftendotheysendthestatements?
Workingwithaforeigntradecompany,youhavetoremindyourclient,TomKelly,thesalesmanagerinanothercompany,todelive
Mr.Lineedstogetchangedandfreshenupafterhisshift.Mr.Wangneedstotakesampleproductsforinspection.
AbriefhistoryoftheICTindustriesrevealsfourmainfacetsofdevelopment.First,inthetelecomindustry,China’srapiddev
•ReadthearticlebelowabouttheBritishlongerworkinghours.•Foreachquestion23-28ontheoppositepage,choosetheco
AlthoughGermanyhadmoreemployeesthanEnglandin2000and200by2002staffnumbersinEnglandhadrisentothesamelevela
Customhasnotbeencommonlyregardedasasubjectofanygreatmoment.TheinnerworkingsofourownBrainswefeeltobeuniqu
TheonlysolidpiecesofscientifictruthaboutwhichIfeeltotallyconfidentisthatweareprofoundlyignorantaboutnature.
ThatPacificislandattractsshoalsoftouristswithitsrich______offolkarts.
Thepreservedfoodshouldretainpalatableappearance,flavor,andtexture,aswellasitsoriginalnutritionalvalue.
随机试题
下列有关文学常识的表述,不正确的一项是()
新图书馆比以前的大两倍。(或者译为“新图书馆是以前的三倍大”。)
将RNA核苷酸顺序的信息转变为氨基酸顺序的过程是
下列哪种行为不会增加人工辐射剂量
属于监理工程师要解决处理的问题有()。
甲公司2017年2月4日销售给乙公司一批商品,价税合计234000元,协议规定乙公司于2017年7月31日支付全部货款。2017年7月31日,由于乙公司经营困难,无法支付全部的货款,双方协商进行债务重组。下面情况不符合债务重组定义的是()。
学生中常见的焦虑反应是()。
心理发展的不平衡性是指()
【B1】【B5】
"Professor’sOffice"Accordingtotheprofessor,whichfactorcausesstaffingpatternstovary?
最新回复
(
0
)