GMAT考试：Argument写作范文十一
<p> 21.</p><p> <span word="The">The</span> <span word="conclusion">conclusion</span> <span word="of">of</span> <span word="this">this</span> <span word="editorial">editorial</span> <span word="is">is</span> <span word="that">that</span> <span word="the">the</span> <span word="government">government</span> <span word="should">should</span> <span word="lower">lower</span> <span word="property">property</span> <span word="taxes">taxes</span> <span word="for">for</span> <span word="railroad">railroad</span> <span word="companies">companies</span>. <span word="The">The</span> <span word="first">first</span> <span word="reason">reason</span> <span word="given">given</span> <span word="is">is</span> <span word="that">that</span> <span word="railroads">railroads</span> <span word="spend">spend</span> <span word="billions">billions</span> <span word="per">per</span> <span word="year">year</span> <span word="maintaining">maintaining</span> <span word="and">and</span> <span word="upgrading">upgrading</span> <span word="their">their</span> <span word="facilities">facilities</span>. <span word="The">The</span> <span word="second">second</span> <span word="reason">reason</span> <span word="is">is</span> <span word="that">that</span> <span word="shipping">shipping</span> <span word="goods">goods</span> <span word="by">by</span> <span word="rail">rail</span> <span word="is">is</span> <span word="cost">cost</span>-<span word="effective">effective</span> <span word="and">and</span> <span word="environmentally">environmentally</span> <span word="sound">sound</span>. <span word="This">This</span> <span word="argument">argument</span> <span word="is">is</span> <span word="unconvincing">unconvincing</span> <span word="for">for</span> <span word="several">several</span> <span word="reasons">reasons</span>.</p><p> <span word="First">First</span> <span word="of">of</span> <span word="alt">alt</span>, <span word="the">the</span> <span word="argument">argument</span> <span word="depends">depends</span> <span word="upon">upon</span> <span word="a">a</span> <span word="misleading">misleading</span> <span word="comparison">comparison</span> <span word="between">between</span> <span word="railroad">railroad</span> <span word="and">and</span> <span word="truck">truck</span> <span word="company">company</span> <span word="expenditures">expenditures</span>. <span word="Although">Although</span> <span word="trucking">trucking</span> <span word="companies">companies</span> <span word="do">do</span> <span word="not">not</span> <span word="pay">pay</span> <span word="property">property</span> <span word="tax">tax</span> <span word="on">on</span> <span word="roads">roads</span> <span word="they">they</span> <span word="use">use</span>, <span word="they">they</span> <span word="do">do</span> <span word="pay">pay</span> <span word="such">such</span> <span word="taxes">taxes</span> <span word="on">on</span> <span word="the">the</span> <span word="yards">yards</span>, <span word="warehouses">warehouses</span> <span word="and">and</span> <span word="maintenance">maintenance</span> <span word="facilities">facilities</span> <span word="they">they</span> <span word="own">own</span>. <span word="And">And</span> <span word="while">while</span> <span word="trucking">trucking</span> <span word="companies">companies</span> <span word="pay">pay</span> <span word="only">only</span> <span word="a">a</span> <span word="portion">portion</span> <span word="of">of</span> <span word="road">road</span> <span word="maintenance">maintenance</span> <span word="costs">costs</span>, <span word="this">this</span> <span word="is">is</span> <span word="because">because</span> <span word="they">they</span> <span word="are">are</span> <span word="not">not</span> <span word="sole">sole</span> <span word="users">users</span> <span word="of">of</span> <span word="public">public</span> <span word="roads">roads</span>. <span word="Railroad">Railroad</span> <span word="companies">companies</span> <span word="shoulder">shoulder</span> <span word="the">the</span> <span word="entire">entire</span> <span word="burden">burden</span> <span word="of">of</span> <span word="maintenance">maintenance</span> <span word="and">and</span> <span word="taxes">taxes</span> <span word="on">on</span> <span word="their">their</span> <span word="own">own</span> <span word="facilities">facilities</span> <span word="and">and</span> <span word="tracks">tracks</span>; <span word="but">but</span> <span word="they">they</span> <span word="distribute">distribute</span> <span word="these">these</span> <span word="costs">costs</span> <span word="to">to</span> <span word="other">other</span> <span word="users">users</span> <span word="through">through</span> <span word="usage">usage</span> <span word="fees">fees</span>.</p><p> <span word="In">In</span> <span word="addition">addition</span>, <span word="the">the</span> <span word="author">author</span> <span word="assumes">assumes</span> <span word="that">that</span> <span word="property">property</span> <span word="taxes">taxes</span> <span word="should">should</span> <span word="be">be</span> <span word="structured">structured</span> <span word="to">to</span> <span word="provide">provide</span> <span word="incentives">incentives</span> <span word="for">for</span> <span word="cost">cost</span>-<span word="effective">effective</span> <span word="and">and</span> <span word="environmentally">environmentally</span> <span word="beneficial">beneficial</span> <span word="business">business</span> <span word="practices">practices</span>. <span word="This">This</span> <span word="assumption">assumption</span> <span word="is">is</span> <span word="questionable">questionable</span> <span word="because">because</span> <span word="property">property</span> <span word="taxes">taxes</span> <span word="are">are</span> <span word="normally">normally</span> <span word="structured">structured</span> <span word="to">to</span> <span word="reflect">reflect</span> <span word="the">the</span> <span word="value">value</span> <span word="of">of</span> <span word="property">property</span>. <span word="Moreover">Moreover</span>, <span word="the">the</span> <span word="author">author</span> <span word="seems">seems</span> <span word="to">to</span> <span word="think">think</span> <span word="that">that</span> <span word="cost">cost</span>-<span word="effectiveness">effectiveness</span> <span word="and">and</span> <span word="environmental">environmental</span> <span word="soundness">soundness</span> <span word="are">are</span> <span word="equally">equally</span> <span word="relevant">relevant</span> <span word="to">to</span> <span word="the">the</span> <span word="question">question</span> <span word="of">of</span> <span word="tax">tax</span> <span word="relief">relief</span>. <span word="However">However</span>, <span word="these">these</span> <span word="are">are</span> <span word="separate">separate</span> <span word="considerations">considerations</span>. <span word="The">The</span> <span word="environmental">environmental</span> <span word="soundness">soundness</span> <span word="of">of</span> <span word="a">a</span> <span word="practice">practice</span> <span word="might">might</span> <span word="be">be</span> <span word="relevant">relevant</span> <span word="in">in</span> <span word="determining">determining</span> <span word="tax">tax</span> <span word="structuring">structuring</span>, <span word="but">but</span> <span word="society">society</span> <span word="does">does</span> <span word="not">not</span> <span word="compensate">compensate</span> <span word="a">a</span> <span word="business">business</span> <span word="for">for</span> <span word="its">its</span> <span word="cost">cost</span>-<span word="efficiency">efficiency</span>.</p>
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