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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  23
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] The property tax is not regarded as an ideal solution to social needs because ______.
选项 A、it must be changed by the House of Representatives
B、it is not straightforward as is the sales tax
C、it can be imposed by cities but not by states
D、its rise depends on increasing the need for additional services
答案 D
解析 根据文章最后两句“Since its rates must ordinarily be raised for additional services，including thosethat are associated with increasing income and product，the burden of proving need is especially heavy．This tax is apoor servant of social balance．”可知，一般财产税的税率通常需要针对额外的服务而提高，包括那些和收入与产品增加相关的税目，所以证明哪些税目需要征税的工作量很繁重。一般财产税作为社会平衡的服务工具不是很理想。据此判断，答案是D。
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