英语阅读能力依靠什么？必然是词汇的积累，但，仅仅是词汇的积累是不够了，更应该了解英语句式，不同句型所表达意义。如何培养自己的阅读语感呢？那么就跟着聚英聚创考研信息网小编每天学一点英语，一起为考研筑起坚实的地基。阅读是需要积累的，就像我们需要经常和人沟通才会促进我们的表达能力一样~小伙伴跟着小编一起，每天坚持打卡，培养英语阅读能力及语感，了解文章一些经典词汇的用法。

  经济学人:21世纪各国税制:推陈出新适逢其会(2)
  
  Stuck in the past
  故步自封

  Tax systems have also failed to adapt to technological change.The rising importance of intellectual property means that it is almost impossible to pin down where a multinational really makes money.Tech giants like Apple and Amazon stash their intangible capital in havens such as Ireland, and pay too little tax elsewhere.This month it emerged that Amazon’s British subsidiary paid ￡1.7m ($2.2m) in tax last year,on profits of ￡72m and revenues of ￡11.4bn.
  译文
  税制也未能适应技术变革。知识产权越来越重要，这意味着几乎不可能明确跨国公司在哪里能真的赚到钱。像苹果公司和亚马逊这样的科技巨头都暗中将自己的无形资本放在像爱尔兰这样的天堂，而在其他地方只缴纳很少的税。本月得知亚马逊的英国子公司去年缴税170万英镑（合220万英镑），而利润为7200万英镑，收入为114亿英镑。

  By one recent estimate, close to 40% of multinational profits are shifted to low-tax countries each year.The “solutions” to such problems often only exacerbate the daunting complexity of today’s tax code—and, if lobbies have their way, add extra loopholes too.
  译文
  根据最近估计，每年跨国公司近40%的利润都会转移到低税国家。这类问题的“应对措施”通常只会加剧如今税制的繁复——而且，如果游说团体很有一套，又会产生新漏洞。

  The European Union wants to determine when firms have a “virtual nexus” in a state,and will then allocate profits across countries using a complicated formula.America’s supposedly simplifying recent tax reform included stunningly complex new rules for multinationals.International efforts to co-operate to prevent profit-shifting have made progress.But they are hamstrung by disagreements over how to treat technology firms and competition for investment in a world where capital crosses borders.Fundamental tax reform can boost growth and make societies fairer—whatever the share of GDP a government takes in tax.
  译文
  欧盟想知道公司何时同某个国家有“虚拟联系”，之后再通过复杂的公式将利润分配给各国。据称，美国近期税制改革简化包括针对跨国公司的极其复杂的新规则。防止利润转移的国际努力已取得新进展。但分歧仍然存在，在资本跨国的世界如何对待技术公司和投资竞争仍待商榷。基本的税制改革能促进经济增长和社会公平——无论政府税收占GDP多少比例。

  Fortunately, the principles according to which rich countries can design a good system are clear:taxes should target rents, preserve incentives and be hard to avoid.All countries should tax both property and inheritance more.These taxes are unpopular but mostly efficient.
  译文
  幸运的是，富裕国家可以根据这个原则设计一个好的税制：税收应以租金为目标，保留激励措施，并使之难以避税。所有国家都应对财产和遗产征收更多的税。如此征税虽不甚受欢迎，但大多行之有效。

  In a world where property ownership brings windfalls that persist across generations, such taxes are desirable.A conservative first step would be to roll back recent cuts to inheritance tax.A more radical approach would be to introduce a land-value tax,the most efficient of all property taxes and one with a long liberal heritage.
  译文
  房产所有权可以给千秋万代带来意外之财，在这样的世界，如此征税合情合理。保守的第一步是增加近期削减过的遗产税。更激进的方法是引入土地增值税，这在所有房产税里面最行之有效，且具长期自由传统。

  注释
  1.adapt to 适应
  The world will be different, and we will have to be prepared to adapt to the change.
  这个世界将会不同，所以我们必须准备好适应变化。

  2.pin down 弄明确
  It has taken until now to pin down its exact location.
  一直到现在才确定了它的准确位置。

  3.roll back 削减
  One provision of the law was to roll back taxes to the 1975 level.
  该法律的一项条款是把税收削减至1975年的水平。

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