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  3. The idea of taxing things that are bad for society has a powerful allure. It

The idea of taxing things that are bad for society has a powerful allure. It

游客2023-08-08  61
问题    The idea of taxing things that are bad for society has a powerful allure. It offers the possibility of a double benefit—【C1】______harmful activities, while also providing the government with revenue.
   Take sin taxes. Taxes on alcohol make it more expensive to get drunk, which reduces excessive drinking and【C2】______driving. At the same time, they provide state and local governments with billions of dollars of revenue. Tobacco taxes, which generate more than twice as much, have proven【C3】______in the decline of smoking, which has saved millions of lives.
   Taxes can also be an important tool for environmental protection, and many economists say taxing carbon would be the best way to reduce greenhouse gas emissions. Economic theory says that unlike income or sales taxes, carbon taxes can actually increase economic efficiency; because companies that【C4】______carbon dioxide into the sky don’t pay the costs of the climate change they cause, carbon taxes would restore the proper【C5】______to the market.
   In reality, carbon taxes alone won’t be enough to halt global warming, but they would be a useful part of any climate plan. What’s more, the revenue from this tax, which would【C6】______be hundreds of billions of dollars per year, could be handed out to citizens as a【C7】______or used to fund green infrastructure projects.
   Similarly, a wealth tax has been put forward as a way to reduce inequality while raising revenue. The revenue from this tax, which some experts【C8】______will be over $4 trillion per decade, would be designated for housing, child care, health care and other government benefits. If you believe, as many do, that wealth inequality is【C9】______bad, then these taxes improve society while also【C10】______government coffers (金库).
   A) discouraging F) imprisoned K) merging
   B) dividend G) incentives L) predict
   C) emotional H) inherently M) probably
   D) fragments I) initially N) pump
   E) impaired J) instrumental O) swelling [br] 【C2】
选项
答案 E
解析 [语法判断]空格所在的名词短语_______driving与and之前的excessive drinking并列，由此可知此处应该填入可修饰动名词driving的形容词。[语义判断]空格所在句指出，对酒征税会使醉酒变得更加昂贵，从而减少过度饮酒和_______驾驶。备选形容词中，只有E)impaired“受损的，变差的”与上下文意思相符，由此确定答案为E)。impaired driving表示“不清醒驾驶，酒后驾驶”。
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