为了方便广大考生更好的复习,综合整理了备考资料:GMAT优秀作文精选,以供各位考生考试复习参考,希望对考生复习有所帮助。
21. The following appeared as part of an editorial in an industry newsletter.
While trucking companies that deliver goods pay only a portion of highway maintenance costs and no property tax on the highways they use, railways spend billions per year maintaining and upgrading their facilities. The government should lower the railroad companies property taxes, since sending goods by rail is clearly a more appropriate mode of ground transportation than highway shipping. For one thing, trains consume only a third of the fuel a truck would use to carry the same load, making them a more cost-effective and environmentally sound mode of transport. Furthermore, since rail lines already exist, increases in rail traffic would not require building new lines at the expense of taxpaying citizens.
Discuss how well reasoned... etc.
The conclusion of this editorial is that the government should lower property taxes for railroad companies. The first reason given is that railroads spend billions per year maintaining and upgrading their facilities. The second reason is that shipping goods by rail is cost-effective and environmentally sound. This argument is unconvincing for several reasons.
First of all, the argument depends upon a misleading comparison between railroad and truck company expenditures. Although trucking companies do not pay property tax on roads they use, they do pay such taxes on the yards, warehouses and maintenance facilities they own. And while trucking companies pay only a portion of road maintenance costs, this is because they are not sole users of public roads. Railroad companies shoulder the entire burden of maintenance and taxes on their own facilities and tracks; but they distribute these costs to other users through usage fees.
In addition, the author assumes that property taxes should be structured to provide incentives for cost-effective and environmentally beneficial business practices. This assumption is questionable because property taxes are normally structured to reflect the value of property. Moreover, the author seems to think that cost-effectiveness and environmental soundness are equally relevant to the question of tax relief. However, these are separate considerations. The environmental soundness of a practice might be relevant in determining tax structuring, but society does not compensate a business for its cost-efficiency.
Splitting the issues of cost-efficiency and environmental impact highlights an ambiguity in the claim that railway shipping is more appropriate. On the one hand, it may be appropriate, or prudent, for me to ship furniture by rail because it is cost-effective; on the other hand, it might be appropriate, or socially correct, to encourage more railway shipping because it is environmentally sound. The argument thus trades on an equivocation between social correctness on the one hand, and personal or business prudence on the other.
In sum, this argument is a confusion of weak comparisons, mixed issues and equivocal claims. I would not accept the conclusion without first determining: the factors relevant to tax structure, whether specific tax benefits should accrue to property as well as to income and capital gains taxes, whether railway shipping really does provide greater social benefits, and whether it is correct to motivate more railway shipping on this basis.
小编提醒:考生们可在日常生活中多读范文,多练笔,培养出好的语感和逻辑,这样才能在考试中写出优秀的作文。
体坛英语资讯:Ice Hockey World Championship Division I canceled in Slovenia and Poland
国际英语资讯:UNICEF raises alarm over displaced children amid COVID-19
敬畏生命
国际英语资讯:Italy maintains declining trend in active COVID-19 cases after easing lockdown
讲刑法的罗翔教授火出了圈,“法外狂徒张三”刷屏B站
生物链很重要
拼多多现在是全国第二大电商了,公开说要改变市场规则
敬畏生命
献给母亲——懂你
一角钱的互助
国内英语资讯:Congratulatory message hails Long March-5B maiden flight
体坛英语资讯:Coach seeks more time to improve Kenya rugby dismal World Series season
国内英语资讯:China donates masks to Singapore to assist in COVID-19 combat
体坛英语资讯:World Mens Curling Championship cancelled due to COVID-19
印度现在也和中国一样,网课的生意火到爆
不要忘记科技的两面性
团结互助,同创辉煌
敬畏生命
生物链的重要性
My Prize 我的奖品
国内英语资讯:Chinas studies on COVID-19 animal source crucial to the world: WHO expert
国际英语资讯:Thousands of Libyans to return home from abroad after closure of borders: official
外公赶时髦作文
体坛英语资讯:Boe retains biathlon World Cup title, Fourcade ends career with victory
福奇:没有科学证据表明新冠病毒来自中国实验室
请不要破坏生物链
日本流行文化之我见
国际英语资讯:UK overtakes Italy as worst-hit country in Europe by coronavirus
互助
献给母亲的爱
不限 |
英语教案 |
英语课件 |
英语试题 |
不限 |
不限 |
上册 |
下册 |
不限 |