单选题
The average American drinks a gallon of soda a week, which delivers roughly 1, 000 calories and no nutrition. The average American is also overweight or obese. Could changing one of those things help change the other?
A growing number of officials think so, which accounts for a spate of proposed new taxes on soda as a way to discourage consumption while at the same time raising money to fund other obesity-fighting initiatives. Some 20 states and cities, from New Mexico to Baltimore, contemplated soda taxes this spring.
The reaction against them has been swift and fierce. In March, scores of soda-company employees sporting Pepsi, Coke and 7-Up gear swarmed the Kansas state senate to fight a proposal that would have added a penny in tax for each teaspoon of sugar in a nonjuice drink. That would have increased the price of a 12-oz. soda by about 10
A growing number of officials think so, which accounts for a spate of proposed new taxes on soda as a way to discourage consumption while at the same time raising money to fund other obesity-fighting initiatives. Some 20 states and cities, from New Mexico to Baltimore, contemplated soda taxes this spring.
The reaction against them has been swift and fierce. In March, scores of soda-company employees sporting Pepsi, Coke and 7-Up gear swarmed the Kansas state senate to fight a proposal that would have added a penny in tax for each teaspoon of sugar in a nonjuice drink. That would have increased the price of a 12-oz. soda by about 10
单选题
The officials proposed new taxes on soda for all these purposes Except ______.
A. reducing citizens' calorie intake
B. increasing government revenue
C. bridging the gap between the rich and the poor
D. raising money for public-health programs
A. reducing citizens' calorie intake
B. increasing government revenue
C. bridging the gap between the rich and the poor
D. raising money for public-health programs
【正确答案】
C
【答案解析】具体细节题
[解析] 文章第二、三段都涉及了官员提议征收汽水税的目的。其中第二段提到了discourage consumption和raising money to fund other obesity-fighting initiatives两个目的，分别对应[A]和[D]。第三段提到的address a recession-induced budget gap对应[B]。[C]利用常识进行误导，我们知道很多税种有缩小贫富差距的作用，比如个人所得税，但是这里的“汽水税”属于消费税，主要目的在于引导人们消费。
[解析] 文章第二、三段都涉及了官员提议征收汽水税的目的。其中第二段提到了discourage consumption和raising money to fund other obesity-fighting initiatives两个目的，分别对应[A]和[D]。第三段提到的address a recession-induced budget gap对应[B]。[C]利用常识进行误导，我们知道很多税种有缩小贫富差距的作用，比如个人所得税，但是这里的“汽水税”属于消费税，主要目的在于引导人们消费。
单选题
Which proverb can best illustrate the attempt of senator John Vratil?
A. Kill the goose that laid the golden egg.
B. You cannot eat your cake and have it.
C. Beating the grass and startling the snake.
D. Killing two birds with one stone.
A. Kill the goose that laid the golden egg.
B. You cannot eat your cake and have it.
C. Beating the grass and startling the snake.
D. Killing two birds with one stone.
【正确答案】
D
【答案解析】推理引申题
[解析] 本题考查对文中引言的理解以及对英文谚语的掌握。根据人名John Vratil锁定第三段。John和其他提议征收汽水税的参议员一样，认为这是一个明智的选择，因为这不仅可以解决经济衰退引起的财政缺口问题，还可以为肥胖引起的医疗花费埋单。可见John是希望通过税收达到一举两得的目的，四个选项中[D]能准确表达这层含义，因此选[D]。
[解析] 本题考查对文中引言的理解以及对英文谚语的掌握。根据人名John Vratil锁定第三段。John和其他提议征收汽水税的参议员一样，认为这是一个明智的选择，因为这不仅可以解决经济衰退引起的财政缺口问题，还可以为肥胖引起的医疗花费埋单。可见John是希望通过税收达到一举两得的目的，四个选项中[D]能准确表达这层含义，因此选[D]。
单选题
According to Paragraph 4, scientists chose soda for taxation because ______.
A. they find no correlation between other food and obesity
B. soda tax is much easier to implement than other food tax
C. too much soda has been consumed in the past three decades
D. the correlation between soda and obesity is most distinct
A. they find no correlation between other food and obesity
B. soda tax is much easier to implement than other food tax
C. too much soda has been consumed in the past three decades
D. the correlation between soda and obesity is most distinct
【正确答案】
C
【答案解析】具体细节题
[解析] 本题考查第四段具体细节。这一段介绍了“汽水税”征收的由来。本段首先提出了一个质疑，为什么对汽水而不是对冰激凌或者电子游戏征税呢?这是因为科学家发现汽水和肥胖之间的关系非常明显，因此当他们只能选择一种食品加以征税的时候，他们就选择了汽水。因此，并不代表肥胖和其他食物没有关系，只是和汽水的关系最为明显。[A]错误，[D]正确。[B]文中并未提及。[C]只是一种现象，并不是科学家征收汽水税的原因。
[解析] 本题考查第四段具体细节。这一段介绍了“汽水税”征收的由来。本段首先提出了一个质疑，为什么对汽水而不是对冰激凌或者电子游戏征税呢?这是因为科学家发现汽水和肥胖之间的关系非常明显，因此当他们只能选择一种食品加以征税的时候，他们就选择了汽水。因此，并不代表肥胖和其他食物没有关系，只是和汽水的关系最为明显。[A]错误，[D]正确。[B]文中并未提及。[C]只是一种现象，并不是科学家征收汽水税的原因。
单选题
Soda tax will lead to decrease in ______.
A. soda drinking
B. calorie in-take
C. children obesity rate
D. employment rate
A. soda drinking
B. calorie in-take
C. children obesity rate
D. employment rate
【正确答案】
A
【答案解析】具体细节
[解析] 本题考查对第五段内容的理解。究竟征收汽水税对于美国人的体重下降能起到怎样的作用呢?关于这一点存在着争议。但是这一段中有一句话很明确，studies do show that a 10% increase in the price of soda leads people to purchase about 10% less of it。研究发现汽水价格上涨10%确实会导致购买量下降，但是无法确定的是消费者是否会从其他食物中摄取更多卡路里。因此[A]正确。[B]、[C]选项错误。[D]利用文中第二段最后一句话出现的一个细节设置干扰选项，这句话中提到了有人担心汽水税会使一些人失业，但这也只是一种担忧，并不。是事实，因此[D]错误。
[解析] 本题考查对第五段内容的理解。究竟征收汽水税对于美国人的体重下降能起到怎样的作用呢?关于这一点存在着争议。但是这一段中有一句话很明确，studies do show that a 10% increase in the price of soda leads people to purchase about 10% less of it。研究发现汽水价格上涨10%确实会导致购买量下降，但是无法确定的是消费者是否会从其他食物中摄取更多卡路里。因此[A]正确。[B]、[C]选项错误。[D]利用文中第二段最后一句话出现的一个细节设置干扰选项，这句话中提到了有人担心汽水税会使一些人失业，但这也只是一种担忧，并不。是事实，因此[D]错误。
单选题
According to the poll in the last paragraph, citizens' attitude toward soda tax is ______.
A. divided
B. uncertain
C. positive
D. contradictory
A. divided
B. uncertain
C. positive
D. contradictory
【正确答案】
B
【答案解析】人物观点题
[解析] 最后一段通过民意调查揭示了民众对于“汽水税”的接受程度。当人们被直接问及是否支持汽水税时，只有1/3的人支持，而66%的人反对；但当被问及如果这笔税款用来资助医疗项目时，很多人改变了主意。前后的变化表明人们对于汽水税的态度还不明确，[B]正确。
[解析] 最后一段通过民意调查揭示了民众对于“汽水税”的接受程度。当人们被直接问及是否支持汽水税时，只有1/3的人支持，而66%的人反对；但当被问及如果这笔税款用来资助医疗项目时，很多人改变了主意。前后的变化表明人们对于汽水税的态度还不明确，[B]正确。