[简答题]"No taxation without representation"

[填空题]Angered by "Taxation without representation", the people living in the American colonies, led by the Populist leader George Washington, rose against the British rule in the 18th century.

[填空题]

A--taxation system
B--taxation
C--fiscal charges
D--progressive taxation
E--graduated tax
F--value added tax
G--income tax
H--land tax
I-excise tax
J--basis of assessment
K--taxable income
L--taxpayer
M--tax collector
N--gross income
O--gross profit
P--net income
Q--average income
R--national income
 

（）特许权税（）总利润

[单项选择] EFFECTS OF TAXATION To understand the effect of any tax, one must first determine who bears the burden of the tax. This is not always an easy task. Suppose that the price of a chocolate doughnut is $ 1.00. The government then imposes on sellers a tax of 10 cents per doughnut. A few weeks after its imposition, the tax causes the price to increase to $ 1.00. The doughnut seller clearly receives the same amount per doughnut as he or she did before the tax—the tax has not made the seller worse off. Consumers pay the entire tax in the form of higher prices. On the other hand, suppose that after the tax the price increases to $ 1.04. In this case, the seller keeps only 94 cents per doughnut, and is worse off by 6 cents per doughnut. Consumers are also worse off, however, because they have to pay 4 cents more per doughnut. In this case, retailers and consumers share the burden of the tax. The way a tax affects people is called tax incidence. The statut
A. Retailers and consumers share the burden of the tax
B. One must determine who bears the burden of the tax
C. Consumers pay the entire tax in the form of higher prices
D. The statutory incidence reveals essentially nothing about a tax’s real burden.

[多项选择]Discuss with your partner about kinds of taxation
·progressive tax
·proportional tax
·regresssive taxation

[判断题]Fiscal policy is concerned with general taxation.

[单项选择]

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 th
A. least
B. highly
C. less
D. most