2. 外语
  3. If an investment has produced no profit, tax relief predicated on having made the investment is no help; any corporate manager w

If an investment has produced no profit, tax relief predicated on having made the investment is no help; any corporate manager w

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问题 If an investment has produced no profit, tax relief predicated on having made the investment is no help; any corporate manager who fears that a new asset will not make money is scarcely comforted by promises of reductions in taxes the corporation will not owe. Which of the following is the most reliable inference to draw from the passage above?
选项 A、An effective way to discourage unprofitable corporate investment is to predicate tax relief on the making of profitable investments.
B、Corporate managers are likely to ignore tax considerations in deciding to invest in assets they believe will be profitable.
C、The promise of tax benefits for making new investments will not in and of itself stimulate new investment.
D、The less importance a corporate manager attaches to tax considerations, the more likely it is that the manager will accurately predict the profitability of an investment.
E、The critical factor in a corporate investment decision is likely to be a corporate manager’s emotional response to perceived business conditions.
答案C
解析 归纳题要关注条件句，因此明白段落第一个句子的意思非常重要。若用A表示一项不能产生利润的投资，用B表示以投资为基础的减轻赋税没有用处，那么段落推理为A→B，其逆否命题成立，即以投资为基础的减轻赋税若起作用，那么其必要条件是能产生利润。换而言之，对新投资减轻税款的承诺本身并不会刺激投资，如(C)所说，所以(C)正确；(A)中的“discourage”在段落中没有出现；(B)中的ignore也不能从上面得出；(E)中的“emotional”为新概念；(D)为新比较，因此必然不对。
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