GMAT考试写作指导:Argument范文四九
文章来源: 文章作者: 发布时间:2007-06-16 02:43 字体: [ ]  进入论坛
(单词翻译:双击或拖选)
21.        The conclusion of this editorial is that the government should lower property taxes
for railroad companies. The first reason given is that railroads spend billions per year
maintaining and upgrading their facilities. The second reason is that shipping1 goods by
rail is cost-effective and environmentally sound. This argument is unconvincing for
several reasons.
      First of alt, the argument depends upon a misleading comparison between railroad
and truck company expenditures2. Although trucking companies do not pay property tax
on roads they use, they do pay such taxes on the yards, warehouses3 and maintenance
facilities they own. And while trucking companies pay only a portion of road
maintenance costs, this is because they are not sole users of public roads. Railroad
companies shoulder the entire burden of maintenance and taxes on their own facilities
and tracks; but they distribute these costs to other users through usage fees.
      In addition, the author assumes that property taxes should be structured to provide
incentives4 for cost-effective and environmentally beneficial business practices. This
assumption is questionable5 because property taxes are normally structured to reflect the
value of property. Moreover, the author seems to think that cost-effectiveness and
environmental soundness are equally relevant to the question of tax relief. However,
these are separate considerations. The environmental soundness of a practice might be
relevant in determining tax structuring, but society does not compensate6 a business for
its cost-efficiency.
      Splitting the issues of cost-efficiency and environmental impact highlights an
ambiguity7 in the claim that railway shipping is more appropriate. On the one hand, it
may be appropriate, or prudent8, for me to ship furniture by rail because it is cost-
effective; on the other hand, it might be appropriate, or socially correct, to encourage
more railway shipping because it is environmentally sound. The argument thus trades
on an equivocation9 between social correctness on the one hand, and personal or business
prudence10 on the other.
      In sum, this argument is a confusion of weak comparisons, mixed issues and
equivocal claims. I would not accept the conclusion without first determining: (1) the
factors relevant to tax structure, (2) whether specific tax benefits should accrue to
property as well as to income and capital gains taxes, (3) whether railway shipping 
really does provide greater social benefits, and (4) whether it is correct to motivate more
railway shipping on this basis


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1 shipping WESyg     
n.船运(发货,运输,乘船)
参考例句:
  • We struck a bargain with an American shipping firm.我们和一家美国船运公司谈成了一笔生意。
  • There's a shipping charge of £5 added to the price.价格之外另加五英镑运输费。
2 expenditures 2af585403f5a51eeaa8f7b29110cc2ab     
n.花费( expenditure的名词复数 );使用;(尤指金钱的)支出额;(精力、时间、材料等的)耗费
参考例句:
  • We have overspent.We'll have to let up our expenditures next month. 我们已经超支了,下个月一定得节约开支。 来自《简明英汉词典》
  • The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。 来自《简明英汉词典》
3 warehouses 544959798565126142ca2820b4f56271     
仓库,货栈( warehouse的名词复数 )
参考例句:
  • The whisky was taken to bonded warehouses at Port Dundee. 威士忌酒已送到邓迪港的保稅仓库。
  • Row upon row of newly built warehouses line the waterfront. 江岸新建的仓库鳞次栉比。
4 incentives 884481806a10ef3017726acf079e8fa7     
激励某人做某事的事物( incentive的名词复数 ); 刺激; 诱因; 动机
参考例句:
  • tax incentives to encourage savings 鼓励储蓄的税收措施
  • Furthermore, subsidies provide incentives only for investments in equipment. 更有甚者,提供津贴仅是为鼓励增添设备的投资。 来自英汉非文学 - 环境法 - 环境法
5 questionable oScxK     
adj.可疑的,有问题的
参考例句:
  • There are still a few questionable points in the case.这个案件还有几个疑点。
  • Your argument is based on a set of questionable assumptions.你的论证建立在一套有问题的假设上。
6 compensate AXky7     
vt.补偿,赔偿;酬报 vi.弥补;补偿;抵消
参考例句:
  • She used her good looks to compensate her lack of intelligence. 她利用她漂亮的外表来弥补智力的不足。
  • Nothing can compensate for the loss of one's health. 一个人失去了键康是不可弥补的。
7 ambiguity 9xWzT     
n.模棱两可;意义不明确
参考例句:
  • The telegram was misunderstood because of its ambiguity.由于电文意义不明确而造成了误解。
  • Her answer was above all ambiguity.她的回答毫不含糊。
8 prudent M0Yzg     
adj.谨慎的,有远见的,精打细算的
参考例句:
  • A prudent traveller never disparages his own country.聪明的旅行者从不贬低自己的国家。
  • You must school yourself to be modest and prudent.你要学会谦虚谨慎。
9 equivocation 00a0e20897d54469b5c13a10d99e2277     
n.模棱两可的话,含糊话
参考例句:
  • These actions must be condemned without equivocation. 对这些行为必须毫不含糊地予以谴责。 来自辞典例句
  • With caution, and with some equivocation, Bohr took a further step. 玻尔谨慎地而又有些含糊其词地采取了更深入的步骤。 来自辞典例句
10 prudence 9isyI     
n.谨慎,精明,节俭
参考例句:
  • A lack of prudence may lead to financial problems.不够谨慎可能会导致财政上出现问题。
  • The happy impute all their success to prudence or merit.幸运者都把他们的成功归因于谨慎或功德。
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