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  3. The relation of the sales tax to the problem of social balance is admirably

The relation of the sales tax to the problem of social balance is admirably

游客2025-04-20  11
问题     The relation of the sales tax to the problem of social balance is admirably direct. The community is rich in privately produced goods. It is poor in public services. The obvious solution is to tax the former to provide the latter—by making private goods more expensive, the public goods are made more abundant. Motion pictures, electronic equipment, and cigarette are made more costly so that schools can be more handsomely supported. We pay more for soap, make-ups, and vacuum cleaners in order that we may have cleaner cities and fewer occasions to use them. We have more expensive cars and gasoline so that we may have highways and streets on which to drive them. Food being comparatively cheap and abundant, we tax it in order to have better services and better health in which to enjoy it. This straightforward solution has the further advantage that sales taxation can be employed with fair efficiency by states and even by cities. It is in the services rendered by these governments that the problem of social balance is especially severe. The yield of the sales tax increases with increasing production. As wants are planned for private goods, more benefits are provided for public use. The general property tax, the principal alternative to the sales tax, is rigid and inflexible. Since its rates must ordinarily be raised for additional services, including those that are associated with increasing income and product, the burden of proving need is especially heavy. This tax is a poor servant of social balance. [br] Which of the following is NOT true?
选项 A、The property tax is difficult to collect.
B、The sales tax can be easily increased.
C、The sales tax has little or no social value.
D、The community has abundant goods produced by private enterprises.
答案 C
解析 根据文章第一段前四句可知，营业税和社会平衡问题有着直接的联系。社区的手工制品很丰富，但是公共服务很不好。最简单的解决办法就是向前者征税并用于后者——具体就是使私人商品的价格更高，公共服务种类更齐全。所以C项表述“营业税没有社会价值或社会价值很小”和原文不符。据此判断，答案是C。
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