4#
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小 發表於 2011-9-12 04:31 PM (第 4627 天)
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我覺得第二題係C
因為the amount of charges and fees paid by taxpayers are the same, irrespective of their income~
therefore,to the low income group,the cancellation of the amount of charges contributes a higher proportion to their income.
但B都有可能arm...如果個ability to pay principle 係會tax rate rises when the taxpayers' income rises(姐係aggressive 的話~~),但如果係proportional的話就無影響income gap~~
應該唔會D,因為equal opportunity不等於equal income~~