[单项选择]

After a run of several thousand years, it is entirely fitting that 2000 will be marked as the year the tide turned against taxation. Clay tablets recall the taxes of Hammurabi in the Babylon of 2000BC, but the practice is certainly older. People in power have always tried to divert some of the proceeds of economic activity in their own direction. Lords took feudal dues from their vassals; landowners took tolls from merchants; gangsters took protection money from small businesses; governments took taxes from their citizens. Despite the different names, the principle has remained constant: those who do not produce take resources from those who do, and spend it on altogether different things.
The tide is turning because of the convergence of several factors, in the first place, taxes are becoming harder to collect. Capital is more mobile than ever, and inclined to fly from places that tax to places that do not. Governments do not move their boundaries and jurisdictions as ra
A. small business will continue to be heavily taxed.
B. in England, personal income tax will rise to a top rate of 40%.
C. many large companies can still avoid paying high taxes.
D. globalization is making tax-collection easier.

[单项选择]After a run of several thousand years, it is entirely fitting that 2000 will be marked as the year the tide turned against taxation. Clay tablets recall the taxes of Hammurabi in the Babylon of 2000BC, but the practice is certainly older. People in power have always tried to divert some of the proceeds of economic activity in their own direction. Lords took feudal dues from their vassals; landowners took tolls from merchants; gangsters took protection money from small businesses; governments took taxes from their citizens. Despite the different names, the principle has remained constant: those who do not produce take resources from those who do, and spend it on altogether different things.
The tide is turning because of the convergence of several factors, in the first place, taxes are becoming harder to collect. Capital is more mobile than ever, and inclined to fly from places that tax to places that do not. Governments do not move their boundaries and jurisdictions as rapidly as
A. is in provident accounts.
B. is privatization of companies.
C. is in individual pension plans which are replacing government pensions.
D. is the increased tax on personal investment.

[单项选择]After years of sharp increases, some colleges are trying to ease the burden on middle-class families. These years have been the best of times for many of the nation’s top universities and the worst of times for middle-income families struggling to afford their children to go to top schools. Thanks to a robust stock market, school endowments have risen quickly. Yet few institutions have held down steep increases in tuition. But that may be changing.
Williams College, a prestigious liberal arts school in Massachusetts, announced last month that for the first time in 46 years, its tuition would remain steady at $31,520. Last week students at Princeton University learned that their annual $31,599 tuition, room and board will rise just 3.3% —the smallest rise in 30 years.
These shows of restraint may signal a turnaround from the sharp tuition increases of recent years, as some schools now consider using their endowments to control price soaring. Since 1980, college costs have more
A. Decreasing tuition has no effect on students from middle-income families.
B. Keeping tuition constant actually can not benefit students in need.
C. Providing students more scholarships is better than cutting down their tuition.
D. Using endowments to freeze tuition will burden the middle-income families.