单选题
Everyone knows that taxation is necessary in a modern state: (21) it, it would not be possible to pay the soldiers and policemen who protect us; (22) the workers in government offices who (23) our health, our food, our water, and all (24) things that we can not do for ourselves. By (25) of taxation, we pay for things that we need as (26) as we need somewhere to live and something to eat. In most countries, a direct tax on persons, (27) is called income tax, exists. It is arranged in such a way that the poorest people pay (28) , and the percentage of tax grows greater as the tax-payer's (29) grows. In England, for example, the tax on the (30) people goes up as high as ninety-five percent! But countries with direct taxation nearly always have (31) taxation too. Many things imported into the country have to pay taxes or"duties". (32) ,it is the men and women who buy the imported things in the shops who really (33) pay the duties, in the (34) of higher prices. In some countries, too, there is a tax (35) things sold in the shops. If the most necessary things are taxed, a lot of money is collected, but the poor people suffer (36) . If unnecessary things like jewels and fur coats are taxed, (37) is obtained, but the tax is fairer, as the (38) l pay it. Probably this last kind of indirect tax, (39) with a direct on incomes which is low for the poor and high for the rich, is (40) arrangement.
单选题
A. because of B. instead of C. with D. without