单选题 According to the author, the major problem with Germany's tax system is __________.

A、 business investment is taxed too heavily
B、 the tax rates are high but the tax base is narrow
C、 revenues in the form of taxes are not reinvested
D、 it encourages individuals or companies to escape taxation

【正确答案】 B

【答案解析】[解析] 事实细节题。原文第一段提到This combination…tends to encourage tax avoidance at both the personal and corporate levels，而This combination指的就是前义提到的the tax rates are high和the tax base is narrow，因此答案选[B]。[B]项中的but对应第一段中的However。