21世纪研究生英语综合教程1课后答案

第一单元TextATaxCompetitionSpursGlobalizationKeytotheexercises1Readingcomprehension（1）Theeconomicforcesbehindglobalizationincluderisingtradeandinvestmentflows,greaterlabormobility,andrapidtransfersoftechnology.Thosetrendshavebeenstimulatedbythederegulationoffinancialmarkets,reductionsintradebarriers,andlowercommunicationcosts.（2）Mosteconomistssupportglobalizationbecauseitraisestheincomesofpeopleworldwide.Anotherlessernoticedbenefitisthatitmakesitharderforgovernmentstosustainexcessivelyhightaxrates.Wheneconomicintegrationincreases,individualsandbusinessesgainthefreedomtotakeadvantageoflowtaxratesabroad.（3）ItshowsthatsomesmartnationslikeIrelandaretreatinginternationaltaxcompetitionasanopportunity,notathreat.（4）First,hightaxcountrieshaveurgedinternationalorganizationstoreducetaxcompetition.Second,manynationsareaddinglayersofcomplexrulesonbusinessestodiscouragethemfrominvestingabroad,ratherthanreducingtaxburdenssothatbusinesseswanttoinvestathome.（5）BecausetherearemoreopportunitiesandlowertaxesincitiessuchasLondon.（6）TheauthorcitesthecaseofIrelandtoshowthatwiththereductionoftaxes,alargenumberofimmigrantsareattracted,andpeopleathomeareunwillingtomigrateout.Theloweronecountry’staxis,themoreskilledpeoplewillbeattracted.（7）Becausemarketcompetitionencouragesproductionefficiency.Taxcompetitionprovidesanincentivetoimprovegovernmentefficiency.Forexample,theFederalgovernmentisnolongeramonopoly—Americansnowareabletoinvestabroad,retireinalowtaxCaribbeancountry,ormovetheirbusinesstolowtaxIreland.Accordingly,theFederalgovernmentneedstoreformthetaxcodeandprovideservicesmoreefficientlytoencourageAmericansandtheirmoneytostayathome.（8）Taxcompetitionamongcountriesshouldbeawin-winpolicy,asitrestrainsgovernmentsandhelpsspurglobaleconomicgrowth.2Vocabulary（1）spurd(2)curtailg(3)percaptiak(4)regimei(5)celebrityb(6)mergem(7)highlightc(8)akinf(9)stiflen(10)deducta3Paraphrase（1）Untilnow,basiceconomicforceshavegonebeyond(outweigh)politicaleffortstomakethistrendslow.Effortstoopposeeconomicglobalizationhaveextendedfromanti-globalizationproteststoCongressionallawmakingtopreventAmericancompaniesfrombuildingsubsidiarybusinessinforeigncountries.（2）Somenationsaretreatingtaxcompetitionasauselessanddisadvantageousthing.Hightaxcountrieshaveurgedinternationalorganizations,suchastheorganizationforEconomicCooperationandDevelopment(OECD),toease(curtail)taxcompetition.（3）Andmanynationsareformulatingaseriesofcomplexrulesonbusinessessoastotrytokeepthemfrominvestingabroad,insteadofreducingtaxburdenssothatbusinessesarewillingtoinvestathome.（4）TheU.S.isdividedinto(fallinto)thisgroupbecauseithasoneofthehighestcorporatetaxrates.Nevertheless,Americacontinuestoputoff(推迟)reformingtaxpolicies,whichisexpectedforalongtime.(5)Internationalinvestorshavebeenaffectedeasilybychangesanddifferencesbetweennationaltaxratesastheirinvestmentchoiceshaveincreased.（6）Anothernoticeableissueisthatmanybusinessesusedtoinvestinforeigncountryonlywanttotaketheopportunityforfixedresources,suchasoildeposits.Today,manyindustries-suchasfinanceandservices-arefreetoinvestandcansetupnewfirmsanywhere（footloose）.（7）Forexample,inrecentyearsCanadianpolicymakershavetoconsiderimportantissuethatagroupofskilledandtalentedpeoplefromtechnologyindustriesinCanadahaveemigratetoitslowertaxsouthernneighbor,theU.S.（8）Formanyyears,youngIrishpeoplewenttoAmericaandotherforeigncountries,andtriedtofindawaytoliveabetterlife.ButafterIrelandreducedindividualtaxandthenquicklycutcorporatetax,thepatternofoutmigrationwaschangedaroundcompletelyinthiscountry.（9）Tokeeptheskilledlaborfromleavingtheirowncountrytoothercountries,governmentshadtodirectspendingandtaxlevelstosatisfylocalresidents.InwhichcountryIndividualschosetoresidentaccordingtotheirdemandforpublicgoodsrelativetolocaltaxlevels.（10）IftheU.S.makesprogressintaxreform,othernationswouldprobablyreformtheirtaxesinthesameway(followsuit),astheydidwhentheU.S.reducedratesinthe1980s.4Cloze（1）and(2)understand(3)about(4)sides(5)what(6)bad(7)nor(8)properly(9)destroy(10)says(11)which(12)stronger(13)behind(14)up(15)While(16)unique(17)dark(18)benefits(19)from(20)rule5TranslationATranslatethefollowingparagraphsintoChinese.由于殖民地与许多海外地区的大量贸易，所有欧洲重要商业国以及它们在西半球领地的金银铸币在北美东海岸都可以自由交换。由于法律不允许英国货币从英国流向殖民地，相比之下，西班牙的货币更加重要。这些货币在墨西哥城及利马铸造，再进入西班牙殖民地。西班牙币在殖民地被普遍使用，以至于这种硬币最后成为美国货币单位。虽然早在1652年马萨诸塞率先铸造低含金量的硬币，但殖民地最后转而印制纸币以补充短缺且不可靠的货币供给。著名人士的期票与签发给英国商人的汇票几个月内就能顺利转手。此外，各个殖民地的财政部门开始在收税前签发期票，同时向城镇官员下达书面命令要求当地店铺履行付款义务，如其他可转让的单据一样，这些票据经背书后可作为货币进行交换。BTranslatethefollowingsentencesintoEnglish.（1）WithChina’ssuccessfulentryintotheWTO,stateownedbanks(国有银行)arefacedwithmoreandmorepressure.Thebigbankintendstomergewithtwosmallbankssoastoquicklysolvetheproblemofcapitalinsufficiencyandenlargeitsscale.（2）Becauseoftherecessionary（经济衰退）effectonglobaleconomyandinflation（通货膨胀）,manysmallbusinessesinthiscityhavegonebankruptorhavebeenswallowedupbygiantcorporations.Itleadstoalargenumberofworkersfacingunemployment.（3）Hedidn’tmarryher,becausehefeltthatalthoughpitywascloselyakintolove,theywerestilldifferent.Hewaseagertomarryforlo