为了方便广大考生更好的复习,综合整理了GMAT作文:Argument范文精选系列文章,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。
雅思阅读八大题型解题方法(下)
雅思阅读技巧:有效识别同义替换
雅思阅读备考方法指导:加强有效阅读
雅思阅读摘要填空题型做题技巧
雅思阅读方法:如何进行略读
攻克雅思阅读三大难题的方法
雅思阅读考试基本技能
雅思阅读八大题型解题方法(上)
雅思阅读判断题的解题技巧
雅思阅读技巧大全:Short answer questions
名师详解雅思阅读长难句阅读技巧
雅思阅读Summary题型的解题方法
雅思阅读技巧:详解定位词
雅思阅读备考方法:大量阅读各种材料
雅思备考关键技巧讲解:语法
雅思备考:阅读段句搭配三种解决思维策略
雅思阅读技巧和重点笔记整理(一)
雅思阅读简答题的答题方法
雅思阅读:怎样吃定单词和啃透长句
雅思阅读高分技能实例解析
雅思阅读的两大应试技巧
提高雅思阅读速度的三大方法
雅思阅读8种题型解题方法
雅思阅读题型的测试点:技能
雅思阅读高分技巧:分层阅读法五原则
雅思阅读基本技能运用指导
雅思阅读技巧和重点笔记整理(四)
雅思阅读答题方法:仔细查看指引部分
快速找出雅思阅读定位词的方法
雅思阅读猜测词义与判断的方法
不限 |
英语教案 |
英语课件 |
英语试题 |
不限 |
不限 |
上册 |
下册 |
不限 |