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。
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 alt, 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。
SAT阅读考试内容及题型介绍
SAT阅读提分之多看外国名著
SAT阅读 关键词怎么找
SAT阅读"读不懂"的原因是什么
SAT阅读素材之西方音乐简史介绍
SAT阅读考前冲刺建议
SAT阅读长难句解读
SAT阅读中的四大题型说明
攻克长篇SAT考试文章的阅读方法
SAT阅读考试方法中的两个误区解读
SAT阅读 题目中常见的修辞手段(1)
如何搞定SAT阅读中小说类材料文章
SAT阅读文章的类别介绍
分析SAT阅读文章特点
SAT阅读分数有效提高
超级详细的SAT阅读笔记
SAT长阅读形式及答题原则介绍
SAT阅读填空部分逻辑关系解读
SAT阅读 形成良好的备考习惯
SAT阅读技巧双篇对比文章
SAT阅读考试的记分规则
4道SAT阅读句子练习题
SAT阅读 词汇是突破的重点
SAT阅读考试的难度详解
如何构建SAT阅读思维攻克难题
SAT阅读考试重在生词突破
一个月备考SAT阅读技巧介绍
SAT阅读 应该怎样备考
SAT阅读考试结构与测试技能
SAT阅读文章的选取特点
不限 |
英语教案 |
英语课件 |
英语试题 |
不限 |
不限 |
上册 |
下册 |
不限 |