单选题 Last year my federal tax bill—the income tax I paid, as well as payroll taxes paid by me and on my behalf—was $6,938,744. That sounds like a lot of money. But what I paid was only 17.4 percent of my taxable income—and that"s actually a lower percentage than was paid by any of the other 20 people in our office. Their tax burdens ranged from 33 percent to 41 percent and averaged 36 percent. If you make money with money, as some of my super-rich friends do, your percentage may be a bit lower than mine. But if you earn money from a job, your percentage will surely exceed mine—most likely by a lot.
To understand why, you need to examine the sources of government revenue. Last year about 80 percent of these revenues came from personal income taxes and payroll taxes. The mega-rich pay income taxes at a rate of 15 percent on most of their earnings but pay practically nothing in payroll taxes. It"s a different story for the middle class: typically, they fall into the 15 percent and 25 percent income tax brackets, and then are also hit with heavy payroll taxes. Back in the 1980s and 1990s, tax rates for the rich were far higher, and my percentage rate was in the middle of the pack.
I know well many of the mega-rich and, by and large, they are very decent people. They love America and appreciate the opportunity this country has given them. Many have joined the Giving Pledge, promising to give most of their wealth to philanthropy. Most wouldn"t mind being told to pay more in taxes as well, particularly when so many of their fellow citizens are truly suffering.
Twelve members of Congress will soon take on the crucial job of rearranging our country"s finances. They"ve been instructed to devise a plan that reduces the 10-year deficit by at least $1.5 trillion. It"s vital, however, that they achieve far more than that. Americans are rapidly losing faith in the ability of Congress to deal with our country"s fiscal problems. Only action that is immediate, real and very substantial will prevent that doubt from turning into hopelessness. That feeling can create its own reality.
Job one for the 12 is to cut down some future promises that even a rich America can"t fulfill. Big money must be saved here. The 12 should then turn to the issue of revenues. I would leave rates for 99.7 percent of taxpayers unchanged and continue the current 2-percentage-point reduction in the employee contribution to the payroll tax. This cut helps the poor and the middle class, who need every break they can get. But for those making more than $1 million, I would raise rates immediately on taxable income in excess of $1 million, including, of course, dividends and capital gains.
My friends and I have been spoiled long enough by a billionaire friendly Congress. It"s time for our government to get serious about shared sacrifice.
单选题 The author implies in the first paragraph that ______
【正确答案】 A
【答案解析】[解析] 作者在第一段提到自己的收入和交税数额,根据全文表达的基本思想,这里的含义应该是指富人交税太少,而不是穷人交税太多。言外之意,提高富人的税率是合理的,因为他们本来就比靠工资挣钱的普通人交税比率低。
单选题 The rich pay lower tax rates mainly because they ______
【正确答案】 B
【答案解析】[解析] 第二段提到,个人交的税分作两种,一种是所得税或收入税(这里income指工资之外的收入,比如投资所得,即第一段提到的make money with money),另一种是薪金税或工薪税(payroll指the total amount of wages and salaries paid by a company to its employees,即工资总额)。根据第二段,富人和普通人的收入税都属于15%~25%这个上税范围(tax bracket),而普通人上交的薪金税率却比富人更高。
单选题 The author is certain that the rich ______
【正确答案】 C
【答案解析】[解析] 作者在第三段提到,富人总的来说都是体面的人,他们爱国,加入了Giving Pledging(指许多富人许诺将钱捐赠给慈善事业)。作者认为,在同胞遭罪的时候(这里指美国的经济衰退和债务危机时期),美国富人也不在乎被要求交更多税。
单选题 The last sentence of Paragraph 4 probably means ______
【正确答案】 C
【答案解析】[解析] 在第四段中,that feeling指的是上两句中提到的losing faith in the ability of congress to deal with our country"s fiscal problems以及that doubt。因此最后一句话的意思是,对领导人处理问题的能力持怀疑态度可能产生不良的后果,即这种不信任可能致使这些领导人最终无法解决美国的财政状况问题。
单选题 The author concludes his discussion by ______
【正确答案】 D
【答案解析】[解析] 作者在最后两段提到,大多数人的税率应该保持不变,对普通收入者薪水2%的减税也应该继续保留,因为他们需要这种减免(break)。但是,对那些挣钱超过100万美元的人,应该对超出100万美元的部分征更重的税。
A:事实上,从最后一段来看,作者对国会持批评态度。
B:最后一段中所提到的shared sacrifice并非指富人和穷人都做出牺牲,而是指富人应该做出更多牺牲,因为普通收入者已经上交了更多的税,已经做出了很大牺牲。
C:作者只是提到保留对普通收入者的工薪税2%的减税,并没有提出对他们实施更多减税方案。