[問題]大全-TEST II-15

[best555tw]

15. The government should stop permitting tobacco companies to subtract advertising expenses from their revenues in calculating taxable income. Tobacco companies would then have to pay more taxes. As a consequence, they would raise the prices of their products and this price increase would raise the prices of their products and this price increase would discourage tobacco use.
Which of the following is an additional premise required by the argument above?
(A) Tobacco companies would not offset the payment of extra taxes by reducing costs in other areas.
(B) Tobacco companies would not continue to advertise if they were forced to pay higher taxes.
(C) People would not continue to buy tobacco products if these products were no longer advertised.
(D) The money the government would gain as a result of the increase in tobacco companies’ taxable income would be used to educate the public about the dangers of tobacco use.
(E) The increase in taxes paid by tobacco companies would be equal to the additional income generated by raising prices.

答案A

why?

and why not E?

[micht]

15. The government should stop permitting tobacco companies to subtract advertising expenses from their revenues in calculating taxable income. Tobacco companies would then have to pay more taxes. As a consequence, they would raise the prices of their products and this price increase would raise the prices of their products and this price increase would discourage tobacco use.
Which of the following is an additional premise required by the argument above?
(A) Tobacco companies would not offset the payment of extra taxes by reducing costs in other areas.
(B) Tobacco companies would not continue to advertise if they were forced to pay higher taxes.
(C) People would not continue to buy tobacco products if these products were no longer advertised.
(D) The money the government would gain as a result of the increase in tobacco companies’ taxable income would be used to educate the public about the dangers of tobacco use.
(E) The increase in taxes paid by tobacco companies would be equal to the additional income generated by raising prices.

答案A

why?

and why not E?

注意題目說會 raise the prices of their products & price increase would discourage tobacco use

因為選E的話 tobacco companies並不會有損失 剛好打平=>因此不會有discourage tabacco use的現象


如果選(A)則就會虧損
因為extra taxes by reducing costs in other areas=>有此句可知 "prices"必須increase=>有虧損因無法offset the extra taxes=>loss=>discourage//

So, (A) is the correct answer.

希望我這樣解釋best555tw會懂ㄛ

[best555tw]

感謝你的解釋
不過我還是有一個疑問
雖然公司的收益打平
但是他也提高了 tobacco 的價錢
不是就discourage了嗎
而A為了要offset為什麼還reducing the price 呢

感覺我好像有地方沒有理解正確

[micht]

因為tax increase=>government assumes that tobacco price will increase
price increase=>consumers will less likely to buy tobacco

依據government的假設
如果真的能因為tax increase 能夠使tabacco price increase=> 使煙tabacco use decrease(抽煙者少些)

如果上面argument能成立的話則
1. price increase
2. discourage tabacco use

(E)
- tax increase
- tax increase 可以由addition revenue (銷售量有多) 可底消tax increase
=>無損失
=> 那麼煙商還是會繼續賣煙→外面煙的銷售量不會因此少

PS: 注意 煙的價錢increase 不能推得買煙者tobaaco use少喔(煙癮者才不管$$ 照抽) 所以一定是 外面買不到賣的人少了 所以tabocca use 少

(A)
- tax increase
- price一定上升
- 多於的 tax, 也沒有更多人買煙(銷售量一樣)
- 煙商虧損
- 煙產量飯賣銷售下降
- 消費者者能買的的煙少→ tobacco use 少

[DARY]

感謝你的解釋
不過我還是有一個疑問
雖然公司的收益打平
但是他也提高了 tobacco 的價錢
不是就discourage了嗎
而A為了要offset為什麼還reducing the price 呢

感覺我好像有地方沒有理解正確

提供另一個思考方向
Revenue=Earning-Expense(包含了材料及其他像是廣告的成本)
Tax=Revenue*Tax Rate

這題是說"廣告的支出"不能列入Expense當中
所以在課稅時，煙商會付較多的稅，這就是題目第一句及第二句的意思。
The government should stop permitting tobacco companies to subtract advertising expenses from their revenues in calculating taxable income.Tobacco companies would then have to pay more taxes.

而事實上，煙商若可以自己承擔這多出來的稅，就不會將這多出來稅轉嫁給消費者（把價錢提高)，也就不會有題目的第三句話。As a consequence, they would raise the prices of their products and this price increase would raise the prices of their products and this price increase would discourage tobacco use.

所以，這題是在考assumption，答案選項的句子是要插在題目第二句及第三句的中間。
說明煙廠無法從其他降低成本的方法來省錢，將多出來的稅抵消。
也就是答案選項(A)了。
(A) Tobacco companies would not offset the payment of extra taxes by reducing costs in other areas.

我不是念會計的，錯了請指正啊!

[peche]

這題放錯囉 是II not 11~

[dibert8]

我覺得 (A) 選得很牽强. 即使 Tobacco companies 拿其他項目來抵稅,減少廣告支出這一項必定讓它賦稅增加,這就夠了. 因此預期它會提高售價使購買意願下降. 但是如果 Tobacco companies 自行吸收這成本,不提高售價,題目的目的就無法達到. 因此
(E) 提高售價所得的收入彌補多繳稅的損失, 表示: Tobacco companies 提高售價, 而提高售價 (price increase) 使購買意願下降 (discourage tobacco use); 正如題目所描述.
所以我覺得應該選 (E).