PrepTest 147, Section 3, Question 26
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)
The authors of the two(9 more words not shown)
- Aa flat tax(4 more words not shown)
- Bhigh-income earners would(13 more words not shown)
- Cflat tax systems(10 more words not shown)
- Dgraduated progressive systems(11 more words not shown)
- Eall of an(7 more words not shown)
Reading the passage
Compare the accounts of high earners’ actual payments. A says they usually pay “about as much tax” under flat regimes as under the previous codes. B’s final argument starts from the premise that high earners will pay less. That is a concrete disagreement beneath the broader fairness debate.
Working the answers
- A
A explicitly says an exempt threshold can make a flat system progressive. B acknowledges the same kind of exemption rather than insisting that any degree of progressivity is impossible. The objection is that the exemption does not settle the fairness issue.
- BCorrect
A says the payments tend to remain about the same; B assumes they fall. Do not replace that comparison with one about rates alone. A’s tax-avoidance discussion explains why actual payments might remain similar despite a changed rate structure.
- C
A rejects the impracticality claim. B argues about the effects of flat proposals without taking the opposing position that they cannot be put into practice. There is no supported disagreement here.
- D
B expressly rejects this misunderstanding of graduated rates. A does not state that the higher rate applies to a person’s entire earnings, so we cannot put A on the other side.
- E
Both discuss leaving a basic income layer untaxed. Neither insists that every dollar of an individual’s income should be taxed.
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