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GRE阅读机经 Passage 80

Shoreland County recently purchased an area of wilderness land in the county to prevent it from being developed. In doing so, the county has forfeited all future property taxes on this land. Property taxes are assessed on market value, and if developed, the land would have contributed significantly to the county’s overall annual tax revenue. Because of the purchase, therefore, overall annual tax revenue will be lower than it would have been if development had occurred.

文章解析

第一句:

Shoreland County recently purchased an area of wilderness land in the county to prevent it from being developed. 白话版讲解: Shoreland County 最近购买了一片荒地,防止它被人开发。

第二句:

In doing so, the county has forfeited all future property taxes on this land. . 白话版讲解: 为此,县政府主动放弃了这片土地未来可能为政府带来的土地财产税收。

第三句:

Property taxes are assessed on market value, and if developed, the land would have contributed significantly to the county’s overall annual tax revenue. 白话版讲解: 土地财产税是基于土地的市场价值进行征收的。所以,如果这片土地被开发,那么开发商需要缴纳给县政府的土地财产税会占到县政府整体财政收入的很大一部分。

第四句:

Because of the purchase, therefore, overall annual tax revenue will be lower than it would have been if development had occurred. 白话版讲解: 因此,因为政府购买了这片土地,它不能用于开发,所以该县整体的财政收入,比这块地被开发的情况下要少。

GRE阅读题目解析

1. Which of the following is an assumption on which the argument depends?

A. The money the county would have had to expend for services to residences or industry developed on the wilderness land would have exceeded the tax revenue from the developed land. B. The market value of undeveloped properties in Shoreland County will not increase significantly in the foreseeable future. C. The property taxes received by Shoreland County from the previous owners of the wilderness area were insignificant relative to the county’s overall annual tax revenue. D. Land near the area bought by the county will not increase significantly in market value as a result of being near wilderness that is protected from development. E. Shoreland County will not in the foreseeable future prevent the development of any other land in the county. (查看答案) ▼ 题目问的是,原文的论证过程是建立在以下哪个假设基础之上的? 原文的论证过程是县政府购买了这片土地不能用于开发,因为财产税是根据市场价值来征收的,这片土地不能开发,没有市场价值,所以政府也就征收不到这片土地的财产税,所以县政府整体的财政收入会比这片土地被开发的情况要少。 这道题应该选 D。想要做出这道假设题,可以通过“假设取反,则结论不成立”的方法来解题。 A. 政府支付给这片土地上的居民或者是产业的服务费大大超过了开发土地上所获得的财政收入。(把这个选项取反,对原文的结论没有任何影响。) B. Shoreland County 未被开发的地产,其市场价值在未来可见的一段时间里,不会有大幅度的增加。(把这个选项取反,对原文结论没有任何影响。因为选项明确说了是 undeveloped properties,没有被开发的土地,不管其市场价值如何,都不会影响县政府的整体税收) C. Shoreland County 从这块荒地的前主人手上所获得的土地财产收入,和该县的整体财政收入相比微不足道。(无关选项) D. 该县购买的这块荒地附近的其它土地,其市场价值不会有大幅度的增加。(这个选项取反,则这些土地的市场价值会大幅度增加,那么县政府的整体财政收入就不一定会比开发这块荒地的情况少,因此原文中的结论可以被推翻。) E. Shoreland County 在未来可见的一段时间里,不会阻止该县的其它土地用于开发。(无关选项)

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