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Speaking and Writing Strategies for the TOEFL iBT part 40

Tham khảo tài liệu 'speaking and writing strategies for the toefl ibt part 40', ngoại ngữ, toefl - ielts - toeic phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 378 - Audio Scripts Task 5 - Taxation in America Income tax is a tax on income earned by an individual or a business such as a company a partnership or an organization. This tax is imposed on the net income of the taxpayer. Net income is the result of all earned income reduced by deductions which are the costs associated with earning the income. A tax on a transaction is called a sales tax. Paid by the purchaser this tax is a percentage of the price of the item purchased. Sales tax can also be a tax on a service such as having your hair cut or buying a new car. The government can also impose a tax on property. The property may be real property such as a house or land or personal property such as a car or a boat. Now if you re like most Americans you hate paying taxes especially income tax. Why do Americans hate paying income tax For a variety of reasons. First many Americans don t pay income tax because the income tax form is simply too complicated. Many fail to understand what all those lines and instructions mean. As a result they become frustrated and refuse to pay. Next many believe that income tax unfairly targets the middle class. A good example is Warren Buffett. Buffet one of the richest men in the world pays an average of 17 income tax thanks his army of lawyers and accountants while his secretary pays 30 . Finally Americans hate paying income tax because they think it is a tax on success. Why many Americans wonder if I am successful should I have to hand over all my hard-won cash to Uncle Sam and get little or nothing in return Actually you do get something in return. You get roads law enforcement and social services all of which are paid by tax dollars. Glossary - 379 Glossary academic formal level of education at an institution of higher learning such as a community college or university. ambiguous not clear having more than one meaning argument a. the process of arguing with the purpose of persuading or informing an audience b. a summary of the main .