单选题Which of the following most closely parallels the situation described in the first sentence of the text?A Although a town reduces its public services in order to avoid a tax increase, the town’s tax rate exceeds that of other towns in the surrounding a

Few laws are so effective that you can see results just days after they take effect. But in the nine days since the federal cigarette tax more than doubled--to $1.01 per pack--smokers have jammed telephone "quit lines" across the country seeking to kick the habit.
This is not a surprise to public health advocates. They've studied the effect of state tax increases for years, finding that smokers, especially teens, are price sensitive. Nor is it a shock to the industry, which fiercely fights every tax increase.
The only wonder is that so many states insist on closing their ears to the message. Tobacco taxes improve public health, they raise money and most particularly, they deter people from taking up the habit as teens, which is when nearly all smokers are addicted. Yet the rate of taxation varies widely.
In Manhattan, for instance, which has the highest tax in the nation, a pack of Marlboro Light Kings cost $10.06 at one drug store Wednesday. Charleston, S.C, where the 7-cent-a-pack tax is the lowest in the nation. The price was $4.78.The influence is obvious.
In New York, high school smoking hit a new low in the latest surveys--13.8%, far below the national average. By comparison,26% of high school students smoke in Kentucky, Other low-tax states have similarly depressing teen-smoking records.
Hal Rogers, Representative from Kentucky, like those who are against high tobacco taxes, argues that the burden of the tax falls on low-income Americans "who choose to smoke."
That's true. But there is more reason in keeping future generations of low-income workers from getting hooked in the first place, as for today's adults, if the new tax drives them to quit, they will have more to spend on their families, cut their risk of cancer and heart disease and feel better.
The underlined word "deter" in paragraph 3 most probably means_________.

A. discarding
B. remove
C. benefit
D. free

Few laws are so effective that you can see results just days after they take effect. But in the nine days since the federal cigarette tax more than doubled--to $1.01 per pack--smokers have jammed telephone "quit lines" across the country seeking to kick the habit.
This is not a surprise to public health advocates. They've studied the effect of state tax increases for years, finding that smokers, especially teens, are price sensitive. Nor is it a shock to the industry, which fiercely fights every tax increase.
The only wonder is that so many states insist on closing their ears to the message. Tobacco taxes improve public health, they raise money and most particularly, they deter people from taking up the habit as teens, which is when nearly all smokers are addicted. Yet the rate of taxation varies widely.
In Manhattan, for instance, which has the highest tax in the nation, a pack of Marlboro Light Kings cost $10.06 at one drug store Wednesday. Charleston, S.C, where the 7-cent-a-pack tax is the lowest in the nation. The price was $4.78.The influence is obvious.
In New York, high school smoking hit a new low in the latest surveys--13.8%, far below the national average. By comparison,26% of high school students smoke in Kentucky, Other low-tax states have similarly depressing teen-smoking records.
Hal Rogers, Representative from Kentucky, like those who are against high tobacco taxes, argues that the burden of the tax falls on low-income Americans "who choose to smoke."
That's true. But there is more reason in keeping future generations of low-income workers from getting hooked in the first place, as for today's adults, if the new tax drives them to quit, they will have more to spend on their families, cut their risk of cancer and heart disease and feel better.
What can we learn from the last paragraph?

A. The new tax will be beneficial in the long run
B. Low-income Americans are more likely to fall ill
C. Future generations will be hooked on smoking
D. Adults will depend more on their families

Few laws are so effective that you can see results just days after they take effect. But in the nine days since the federal cigarette tax more than doubled--to $1.01 per pack--smokers have jammed telephone "quit lines" across the country seeking to kick the habit.
This is not a surprise to public health advocates. They've studied the effect of state tax increases for years, finding that smokers, especially teens, are price sensitive. Nor is it a shock to the industry, which fiercely fights every tax increase.
The only wonder is that so many states insist on closing their ears to the message. Tobacco taxes improve public health, they raise money and most particularly, they deter people from taking up the habit as teens, which is when nearly all smokers are addicted. Yet the rate of taxation varies widely.
In Manhattan, for instance, which has the highest tax in the nation, a pack of Marlboro Light Kings cost $10.06 at one drug store Wednesday. Charleston, S.C, where the 7-cent-a-pack tax is the lowest in the nation. The price was $4.78.The influence is obvious.
In New York, high school smoking hit a new low in the latest surveys--13.8%, far below the national average. By comparison,26% of high school students smoke in Kentucky, Other low-tax states have similarly depressing teen-smoking records.
Hal Rogers, Representative from Kentucky, like those who are against high tobacco taxes, argues that the burden of the tax falls on low-income Americans "who choose to smoke."
That's true. But there is more reason in keeping future generations of low-income workers from getting hooked in the first place, as for today's adults, if the new tax drives them to quit, they will have more to spend on their families, cut their risk of cancer and heart disease and feel better.
Rogers' attitude towards the low-income smokers might be that of_________.

A. tolerance
B. unconcern
C. doubt
D. sympathy

There was a river with a small town on either side of it.The towns were linked by a bridge.
One day,a hole appeared in the bridge.Both towns agreed that the hole should be mended.However,disagreement came up as to who should mend it.Each town thought that it had a better?reason for the other to mend the hole.The town on the right bank said that it was at the end of the road,so the left-bank town should mend the hole.The town on the left bank,on the other hand,insisted that?all the traffic came to the right-bank town,so it was in their interest to mend the bridge.
The quarrel went on and on,and so did the hole.The more it went on,the more the hostility?between the two towns grew.
One day a man fell into the hole and broke his leg.People from both towns questioned him?closely about whether he was walking from the right bank to the left or from the left bank to the?right,in order to decide which town should be blamed for the accident.But he could not remember,since he got drunk that night.
Some time later.,a car was crossing the bridge and broke an axle(轴)because of the hole.Neither town paid any attention to the accident,as the traveler was not going from one to the other,but?was merely passing through.The angry traveler got out of the car and asked why the hole was not?mended.
On hearing the reason,he declared,"I′11 buy this hole.Who′s the owner?"
Both towns at once declared that they owned the hole.
"One or the other,whoever owns the hole must prove it."
"How shall we prove it?"asked both sides.
"That′s simple.Only the owner of the hole has the right to mend it.I′11 buy the hole from?whoever mends the bridge."
People from both towns rushed to do the job while the traveler smoked a cigar and his driver?changed the axle.They mended the bridge in no time and asked for the money for the hole.
"What hole?"The traveler looked surprised."I can′t see any hole.I′ve been looking for a?hole for several years now.I′m prepared to pay a good price for it,but there′s no hole here.Are?you pulling my leg or what?"
He got into his car and drove off.

Both towns rushed to mend the hole in order to prove that__________.《》（）

A.they owned the whole bridge
B.they had the right to sell the hole
C.they were able to mend the hole
D.they could afford to mend the hole

Text 2 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 comparues 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 wiLh indignation.Jack Lew,the treasury secretary,has quesLioned che 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 lughest among the 34 mostly rich-country members of the OECD.Yet it raises less revenue than the OECD average ihanks 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 lax on a company's income no matter where in the world it is eamed.In contrast,every other large rich country taxes only income eamed 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 Lhey bring them back home.Not surprisingly,many do not:American multinationals have some$2 trillion sittiry;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 cheir type of business and the creativity of their lawyers:some pay close to zero,others the fuU 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 territonal one.
We can infer from Paragraph 4 that______

A.some tax reduction in America might be irrational
B.most rich countries in OECD have sound tax systems
C.America's corporate tax rale is the highesL in the world
D.American firms raise less revenue than other countries

Text 2 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 comparues 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 wiLh indignation.Jack Lew,the treasury secretary,has quesLioned che 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 lughest among the 34 mostly rich-country members of the OECD.Yet it raises less revenue than the OECD average ihanks 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 lax on a company's income no matter where in the world it is eamed.In contrast,every other large rich country taxes only income eamed 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 Lhey bring them back home.Not surprisingly,many do not:American multinationals have some$2 trillion sittiry;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 cheir type of business and the creativity of their lawyers:some pay close to zero,others the fuU 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 territonal one.
The author suggests that the corporate-tax system in America is_____

A.misguided
B.complicated
C.incomplete
D.fundamental

The European Commission's proposed tax on digital services is intended to make companies such as Google and Uber pay more.The idea is that such firms are gaming the rules at the expense of other taxpayers.The issue is real and needs to be addressed-but the answer under discussion breaks with both established international practice and plain common sense.Formal talks on the plan are due to start this week.The commission is calling for a 3 percent tax on the turnover of large digital enterprises-those with EU digital revenues over 50 million euros and total global revenues of over 750 million euros.About half the companies affected would be American,the EU estimates.The commission says it has been left with little choice.The value generated by digital companies doesn't require a physical presence,making them harder to rax.Digital businesses arrange their affairs to exploit this:They allocate income to low-tax jurisdictions and,according to officials,end up paying an effective tax of roughly 10 percent of profits,less than half of the burden carried by traditional businesses.Officials acknowledge that the right solution is a thorough overhaul of the corporate tax code,especially as it affects international firms selling digital services-and that this should be done not unilaterally but in cooperation with other countries,notably the U.S.Efforts are in fact underway,but progress has been slow,and EU officials have chosen to do something,anything,as soon as possible.Doing nothing would be better than this.For a start,the plan wouldn't raise much revenue-a meager 5 billion euros each year.And this supposedly fairer tax would bring abnormal results.For instance,companies such as Uber that don't make money will have a new cost to absorb;highly profitable firms with market power,such as Facebook,will be able to pass the tax on to their consumers.Small startups will be exempt from the new tax-unless they're acquired by larger companies.That will discourage consolidations.And the proposal as it stands may tax more activities than intended:Some financial services,for example,seem to be within its scope In its zeal to tax digital enterprises,the commission departs from many of its own stated principles.Its plan would probably require accessing individual,not just anonymized,user data.This runs counter to the EU's strict new rules on privacy,coming into force next month.Efforts to design a multinational solution need to be stepped up,not set aside.The goal should be a fair,multilateral framework that recognizes the complexity of the new digital economy while respecting the sovereignty of nations to set their own tax policy.That's an international challenge demanding an international solution.
To which of the following would EU officials most probably agree?

A.Traditional business lax cut is necessary in the digital era.
B.The pace of global corporate tax reform is too slow.
C.Europe should reduce the number of Iow-tax jurisdictions.
D.Corporate tax code is being revised in favor of the U,S.

Few laws are so effective that you can see results just days after they take effect. But in the nine days since the federal cigarette tax more than doubled--to $1.01 per pack--smokers have jammed telephone "quit lines" across the country seeking to kick the habit.
This is not a surprise to public health advocates. They've studied the effect of state tax increases for years, finding that smokers, especially teens, are price sensitive. Nor is it a shock to the industry, which fiercely fights every tax increase.
The only wonder is that so many states insist on closing their ears to the message. Tobacco taxes improve public health, they raise money and most particularly, they deter people from taking up the habit as teens, which is when nearly all smokers are addicted. Yet the rate of taxation varies widely.
In Manhattan, for instance, which has the highest tax in the nation, a pack of Marlboro Light Kings cost $10.06 at one drug store Wednesday. Charleston, S.C, where the 7-cent-a-pack tax is the lowest in the nation. The price was $4.78.The influence is obvious.
In New York, high school smoking hit a new low in the latest surveys--13.8%, far below the national average. By comparison,26% of high school students smoke in Kentucky, Other low-tax states have similarly depressing teen-smoking records.
Hal Rogers, Representative from Kentucky, like those who are against high tobacco taxes, argues that the burden of the tax falls on low-income Americans "who choose to smoke."
That's true. But there is more reason in keeping future generations of low-income workers from getting hooked in the first place, as for today's adults, if the new tax drives them to quit, they will have more to spend on their families, cut their risk of cancer and heart disease and feel better.
What does the author think is a surprise?

A. Teen smokers are price sensitive
B. Some states still keep the tobacco tax low
C. Tobacco taxes improve public health
D. Tobacco industry fiercely fights the tax rise

Few laws are so effective that you can see results just days after they take effect. But in the nine days since the federal cigarette tax more than doubled--to $1.01 per pack--smokers have jammed telephone "quit lines" across the country seeking to kick the habit.
This is not a surprise to public health advocates. They've studied the effect of state tax increases for years, finding that smokers, especially teens, are price sensitive. Nor is it a shock to the industry, which fiercely fights every tax increase.
The only wonder is that so many states insist on closing their ears to the message. Tobacco taxes improve public health, they raise money and most particularly, they deter people from taking up the habit as teens, which is when nearly all smokers are addicted. Yet the rate of taxation varies widely.
In Manhattan, for instance, which has the highest tax in the nation, a pack of Marlboro Light Kings cost $10.06 at one drug store Wednesday. Charleston, S.C, where the 7-cent-a-pack tax is the lowest in the nation. The price was $4.78.The influence is obvious.
In New York, high school smoking hit a new low in the latest surveys--13.8%, far below the national average. By comparison,26% of high school students smoke in Kentucky, Other low-tax states have similarly depressing teen-smoking records.
Hal Rogers, Representative from Kentucky, like those who are against high tobacco taxes, argues that the burden of the tax falls on low-income Americans "who choose to smoke."
That's true. But there is more reason in keeping future generations of low-income workers from getting hooked in the first place, as for today's adults, if the new tax drives them to quit, they will have more to spend on their families, cut their risk of cancer and heart disease and feel better.
The text is mainly about_________.

A. the price of cigarettes
B. the rate of teen smoking
C. the effect of tobacco tax increase
D. the differences in tobacco tax rate

There was a river with a small town on either side of it.The towns were linked by a bridge.
One day,a hole appeared in the bridge.Both towns agreed that the hole should be mended.However,disagreement came up as to who should mend it.Each town thought that it had a better?reason for the other to mend the hole.The town on the right bank said that it was at the end of the road,so the left-bank town should mend the hole.The town on the left bank,on the other hand,insisted that?all the traffic came to the right-bank town,so it was in their interest to mend the bridge.
The quarrel went on and on,and so did the hole.The more it went on,the more the hostility?between the two towns grew.
One day a man fell into the hole and broke his leg.People from both towns questioned him?closely about whether he was walking from the right bank to the left or from the left bank to the?right,in order to decide which town should be blamed for the accident.But he could not remember,since he got drunk that night.
Some time later.,a car was crossing the bridge and broke an axle(轴)because of the hole.Neither town paid any attention to the accident,as the traveler was not going from one to the other,but?was merely passing through.The angry traveler got out of the car and asked why the hole was not?mended.
On hearing the reason,he declared,"I′11 buy this hole.Who′s the owner?"
Both towns at once declared that they owned the hole.
"One or the other,whoever owns the hole must prove it."
"How shall we prove it?"asked both sides.
"That′s simple.Only the owner of the hole has the right to mend it.I′11 buy the hole from?whoever mends the bridge."
People from both towns rushed to do the job while the traveler smoked a cigar and his driver?changed the axle.They mended the bridge in no time and asked for the money for the hole.
"What hole?"The traveler looked surprised."I can′t see any hole.I′ve been looking for a?hole for several years now.I′m prepared to pay a good price for it,but there′s no hole here.Are?you pulling my leg or what?"
He got into his car and drove off.

The man who had fallen into the hole failed to answer any questions because he__________。《》（）

A.had one of his legs broken
B.was busy changing the axle
C.had drunk too much wine
D.was afraid to blame anybody

There was a river with a small town on either side of it.The towns were linked by a bridge.
One day,a hole appeared in the bridge.Both towns agreed that the hole should be mended.However,disagreement came up as to who should mend it.Each town thought that it had a better?reason for the other to mend the hole.The town on the right bank said that it was at the end of the road,so the left-bank town should mend the hole.The town on the left bank,on the other hand,insisted that?all the traffic came to the right-bank town,so it was in their interest to mend the bridge.
The quarrel went on and on,and so did the hole.The more it went on,the more the hostility?between the two towns grew.
One day a man fell into the hole and broke his leg.People from both towns questioned him?closely about whether he was walking from the right bank to the left or from the left bank to the?right,in order to decide which town should be blamed for the accident.But he could not remember,since he got drunk that night.
Some time later.,a car was crossing the bridge and broke an axle(轴)because of the hole.Neither town paid any attention to the accident,as the traveler was not going from one to the other,but?was merely passing through.The angry traveler got out of the car and asked why the hole was not?mended.
On hearing the reason,he declared,"I′11 buy this hole.Who′s the owner?"
Both towns at once declared that they owned the hole.
"One or the other,whoever owns the hole must prove it."
"How shall we prove it?"asked both sides.
"That′s simple.Only the owner of the hole has the right to mend it.I′11 buy the hole from?whoever mends the bridge."
People from both towns rushed to do the job while the traveler smoked a cigar and his driver?changed the axle.They mended the bridge in no time and asked for the money for the hole.
"What hole?"The traveler looked surprised."I can′t see any hole.I′ve been looking for a?hole for several years now.I′m prepared to pay a good price for it,but there′s no hole here.Are?you pulling my leg or what?"
He got into his car and drove off.

What did the two towns quarrel about?《》（）

A.Which of them should mend the hole.
B.Whether the hole should be mended.
C.Why there was a hole in the bridge.
D.When they should mend the hole.

Text 2 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 comparues 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 wiLh indignation.Jack Lew,the treasury secretary,has quesLioned che 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 lughest among the 34 mostly rich-country members of the OECD.Yet it raises less revenue than the OECD average ihanks 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 lax on a company's income no matter where in the world it is eamed.In contrast,every other large rich country taxes only income eamed 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 Lhey bring them back home.Not surprisingly,many do not:American multinationals have some$2 trillion sittiry;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 cheir type of business and the creativity of their lawyers:some pay close to zero,others the fuU 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 territonal one.
Which of the following would be the best tide for the text?

A.Corporate Tax in America:Time to Reform
B.The QuesLionable Tax Breaks in America
C.Corporations in America:Time to Leave
D.The Hopeless Corporate Tax in America

共用题干
第二篇

“New Towns" Plans

The plan of building"New Towns"to absorb growth is frequently considered a cure-all for urban problems. It is erroneously（错误地）assumed that if new residents can be diverted from existing centers,the present urban situation at least will get no worse.It is further and equally erroneously assumed that since European New Towns have been financially and socially successful,we can expect the same sorts of resorts in the United States.
Present planning,thinking,and legislation will not produce the kinds of New Town that have been successful abroad.It will multiply suburbs or encourage development in areas where land is cheap and construction profitable rather than where New Towns are genuinely needed.
Such ill-considered projects not only will fail to relieve pressures on existing cities but will,in fact,tend to weaken those cities further by drawing away high-income citizens and increasing the concentration of low-income groups that are unable to provide tax income.The remaining taxpayers, accordingly,will face increasing burdens,and industry and commerce will seek escape. Unfortunately,this mechanism is already at work in some metropolitan areas.
The promoters of New Towns so far in the United States have been developers,builders,and financial institutions.The main interest of these promoters is economic gain.Furthermore,federal regulations designed to promote the New Town idea do not consider social needs as the European New Town plans do.In fact,our regulations specify virtually all the ingredients of the typical suburban community,with a bit of political rhetoric thrown in.
A workable American New Town formula should be established as firmly here as the national formula was in Britain.All possible social and governmental innovation as well as financial factors should be clearly stated,and both incentives and penalties should be provided to ensure that the
objectives are pursued.If such a policy is developed,then the New Town approach can play an important role in alleviating America's urban problems.

According to the author,the present planning of New Towns in America will weaken existing cities because________.
A:it will draw away the rich citizens
B:it will increase the concentration of low-income people
C:it will drive away industry and commerce because of the increasing tax burdens.
D:all of the above.