GMAT写作范文精选：Argument例文22

　　22. The following appeared as part of an editorial in an industry newsletter. “While trucking companies that deliver goods pay only a portion of highway maintenance costs and no property tax on the highways they use, railways spend billions per year maintaining and upgrading their facilities. The government should lower the railroad companies’ property taxes, since sending goods by rail is clearly a more appropriate mode of ground transportation than highway shipping. For one thing, trains consume only a third of the fuel a truck would use to carry the same load, making them a more cost-effective and environmentally sound mode of transport. Furthermore, since rail lines already exist, increases in rail traffic would not require building new lines at the expense of taxpaying citizens.” Discuss how well reasoned... etc.

　　The conclusion of this editorial is that the government should lower property taxes for railroad companies. The first reason given is that railroads spend billions per year maintaining and upgrading their facilities. The second reason is that shipping goods by rail is cost-effective and environmentally sound. This argument is unconvincing for several reasons.

　　First of all, the argument depends upon a misleading comparison between railroad and truck company expenditures. Although trucking companies do not pay property tax on roads they use, they do pay such taxes on the yards, warehouses and maintenance facilities they own. And while trucking companies pay only a portion of road maintenance costs, this is because they are not sole users of public roads. Railroad companies shoulder the entire burden of maintenance and taxes on their own facilities and tracks; but they distribute these costs to other users through usage fees.

　　In addition, the author assumes that property taxes should be structured to provide incentives for cost-effective and environmentally beneficial business practices. This assumption is questionable because property taxes are normally structured to reflect the value of property. Moreover, the author seems to think that cost-effectiveness and environmental soundness are equally relevant to the question of tax relief. However, these are separate considerations. The environmental soundness of a practice might be relevant in determining tax structuring, but society does not compensate a business for its cost-efficiency.

　　Splitting the issues of cost-efficiency and environmental impact highlights an ambiguity in the claim that railway shipping is more appropriate. On the one hand, it may be appropriate, or prudent, for me to ship furniture by rail because it is cost-effective; on the other hand, it might be appropriate, or socially correct, to encourage more railway shipping because it is environmentally sound. The argument thus trades on an equivocation between social correctness on the one hand, and personal or business prudence on the other.

　　In sum, this argument is a confusion of weak comparisons, mixed issues and equivocal claims. I would not accept the conclusion without first determining: (1) the factors relevant to tax structure, (2) whether specific tax benefits should accrue to property as well as to income and capital gains taxes, (3) whether railway shipping really does provide greater social benefits, and (4) whether it is correct to motivate more railway shipping on this basis.

 

GMAT写作范文精选：Argument例文的延伸阅读——GMAT考试应考技巧

 

　　关于怎样提高GMAT整体实力的文章已经很多了，本人在这里提及的仅仅是 机考本身的技巧，如果运用得当，应该会多出原来数十分到上百分!

　　1、Math和verbal部分各有11道(个别情况下是10道)测试题，不计分。

　　2、Math中难题一般不会是测试题，所以一定要做出来。

　　3、所谓verbal部分前十题做得好能得一个较高分的实质是：前十题不但 确定了整套题目的难度，更主要的是前十题没有测试题!相反，20题以后 测试题明显增多，尤其是25——41题之间(尤其是那些比较简单的)。测 试题主要出在语法和逻辑上，阅读最可能是测试题的是第三篇(整篇题全 是!)，个别情况下是第4篇，前两篇绝对不可能是!

　　4、几个关键分数的数据： verbal：26(40%的正确率，即非测试题*40%)，这是上650的关键。 verbal：32或33(75%的正确率，即非测试题*75%)，这是上700的关键。 每个题(无论难题和容易题)之间其实权重相差并不大，做对非测试题的 个数仍然是关键。

　　5、应试对策： 前10题用25分钟，10—20题用20分钟来保证其正确性一点都不浪费。 20题以后会做的尽量做对，绕的题随便选。 坊间曾流传的连错会扣分厉害，其实不然，因为中间夹着测试题，但 前10题连错，那一般很惨，因为一道测试题都没有。

　　欢迎广大G友批评指正，将GMAT考试推向一个新的境界。

以上为大家介绍了5个GMAT考试的实用应考技巧，考生可以根据以上给出的方法进行针对性的复习，逐步掌握GMAT考试的机考技巧，从而顺利通过GMAT考试。