PrepTest 147, Section 3, Question 22

Main PointDifficulty3 of 5
Passage 4Flat and graduated taxation: simplicity, progressivity, and fairness
The questionFull text in your LawHub copy of PrepTest 147

Passage A In 1994, Estonia became the first(490 more words not shown)

Passage A(253 more words not shown)

Passage B(245 more words not shown)

Both passages are concerned with(7 more words not shown)

Reading the passage

Both authors discuss fairness, but they defend different approaches. A answers the objection that a flat tax cannot require richer people to pay a larger share by explaining the exempt threshold. B argues that graduated rates reflect differences in what dollars mean to people and warns that flat taxes may burden the middle class.

What we’re looking for

We want the question those arguments both address, not merely a topic that appears in one of them.

Working the answers

  • A

    A uses Estonia and other countries to show implementation in practice. B is concerned with how a flat tax would distribute the burden, not whether such a system can be implemented.

  • B

    B expressly argues that graduated taxes treat taxpayers equally. A’s defense focuses on the fairness of a flat system rather than explaining whether graduated systems treat people equally.

  • C
    Correct

    Can a flat tax be fair to all taxpayers? A defends that possibility through the threshold and its account of actual payments. B questions it by examining differing financial needs and the potential extra burden on middle-income earners.

  • D

    A criticizes tax avoidance under complex existing codes, but B defends graduated taxation. A catalogue of objections to progressive taxes is not their shared project.

  • E

    A addresses tax avoidance, including illegal avoidance. B does not assess whether a flat regime reduces it. A topic discussed only by A cannot supply the shared question.

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