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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2024-03-11  43
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] 【C1】
选项
答案 A
解析 [语法判断]空格前面是破折号，说明空格所在部分是对前面内容的补充说明。空格后是名词短语。逗号后是while引导的现在分词结构，由此可知空格处应填入与providing平行的动词现在分词形式。[语义判断]本句提到，向不利于社会的东西征税使得双重利益成为可能。破折号后说明双重利益是什么，其中之一与有害活动有关。第二段第二句指出，对酒征税可以减少过度饮酒，由此可知，此处应该表示这种税收可以减少或者阻止有害活动。备选的动词现在分词形式中，只有A)discouraging“设法劝阻，阻止”符合句意。
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