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According to ancient records, the first sales tax that the government of Sel
According to ancient records, the first sales tax that the government of Sel
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2024-01-10
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问题
According to ancient records, the first sales tax that the government of Selea imposed was a tax of two centima coins on every jar of cooking oil sold in Selea. Tax records show that despite a stable population, revenues from the oil tax declined steeply over the first two years that the tax was in effect. Therefore, a significant proportion of Seleans must have failed to pay taxes on the cooking oil they purchased.
Which of the following, if true, most seriously weakens the argument given?
选项
A、The penalty for failing to pay the tax on a jar of cooking oil was not significantly greater than the price of the jar of oil.
B、Even with the tax, the total cost of a jar of cooking oil for a Selean household declined steadily in the years just before and just after the tax was instituted.
C、During the first two years after the tax was in effect, Selean law required merchants to sell cooking oil in jars of the same size as before the tax was instituted.
D、The amount of oil used for cooking by Selean households increased after the implementation of the tax.
E、The proportion of Selean households that produced their own cooking oil increased significantly after the implementation of the tax.
答案
E
解析
E是因为生产自己的食用油的家庭多了,导致食用油销售量减少,进而导致税收减少,属于寻找他因,削弱,正确。A项如果惩罚大于一罐油的价格,那么逃税的成本会很高,于是大家都会交税。但是既然现在少交税的惩罚并不大于一罐油的价格,因此提升了大家逃税的可能性,加强原文,不选。B项根据原文,交多少税,并不取决于油的价格,而是取决于几罐油。该项只讨论了用油成本下降,不知道用油的罐数,因此对原文无法产生影响。C项根据原文可知,税收取决于罐子的数量,而非油的绝对数量。因此实施税收后用的罐子尺寸不变,那么实施税收前后卖掉的罐数也不变,可是税收减少,这进一步加强是因为逃税才导致税收减少。D项税收和油的数量无关,只和罐子数量有关。
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