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
89
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
•Lookatthenotesbelow.•Someinformationismissing.•Youwillhearapricenegotiationbetweenasalesmanandhisclient.
Lookatthenotesbelow.Someinformationismissing.Youwillhearamangivingsomeinformationaboutgiftstoorderforstaff
YouwillhearadialoguebetweenamanandHRManager.Foreachquestion(23-30),markoneletter(A,BorC)forthecorrectanswe
WhatpercentdoesChinaaccountforinthetotalsales?
Therewasnochangeuntiltheendoftheperiod,whencomputersalesrosesharply.Computersalesshowedadramaticincreasefo
BadnewsforbankersTherewasgreatuncertaintytodayaboutthefutureforemployeesofLancetBankfollowingpublicati
BadnewsforbankersTherewasgreatuncertaintytodayaboutthefutureforemployeesofLancetBankfollowingpublicati
When,intheageofautomation,mansearchesforaworkertodothetedious,unpleasantjobsthatareimpossibletomechanize,h
随机试题
妇产科病机中的核心是
城市规划编制单位弄虚作假骗取资质证书和涂改、转让、出租、出售资质证书的,其编制成果不予审批,责令限期改正,处以()罚款,资质证书作废并收回。
按()分,可将通风系统分为送风和排风。按()分类,可将空调系统分为集中式空调系统、半集中式空调系统及分散式空调系统。
()作为操作风险缓释的有效手段,一直是商业银行管理操作风险的重要工具。
J.Martin的战略化策略从几个方面考虑,下面哪些方面是系统成败的关键?
将专用IP地址转换为公用IP地址的技术是()。
CarThievesCouldBeStoppedRemotelySpeedingoffinastolencar,thethiefthinkshehasgotagreatcatch.Butheisina
ENow,I’dlikeyoutotalkaboutsomethingbetweenyourselves.Youshouldtakecaretosharetheopportunityofspeaking.
Thecrowdwishedthenewly-marriedcouplewellastheyleft______theirhoneymoon.
Theinformationsuperhighwayhas_________solutionstopeople’sneedstocontactothersquicklyandconveniently.
最新回复
(
0
)