✔ 最佳答案
①Ans.
B. reducing the personal allowance of the salaries tax
-leads to a rise in tax payment of low-income tax payers
(not widen the tax base)
-no change in tax payment of high-income tax payers
whose tax payment = standard tax rate*gross income
This leads to a less even income distribution of Hong Kong citizens
A. raising the standard tax rate of the salaries tax
-increases tax payment of high-income tax payers
whose tax payment = standard tax rate*gross income
C. raising the profits tax rate
-increases tax payment of high-income tax payers
whose tax payment = profit tax rate*net profit before taxation
D. lowering the excise tax rate of tobacco and wine
=lowering indirect tax rate of tobacco and wine
=lowering regressive tax rate of tobacco and wine,
leading to a more even income distribution of Hong Kong citizens
② 1 unit of toys 1 unit of watches
country A 1 man-hour 3 man-hours
country B 2 man-hour 4 man-hours
OC---1 toy--------1 watch
A---1/3watch------3(=3/1) toys
B---1/2watch------2(=4/2) toys
For A,according to law of comparative advantage,
it should produce and export toys
which A can producing 1 unit of it
with a lower opprotunity cost than that of B.
A then should improt watches
A mutually beneficial terms of trade should be
1 unit of toys「 between」 1/3watch and 1/2watch
0.4 watch is 「 between」 1/3watch and 1/2watch
it is beneficial for 2 countries
while 2.5 watches is more than 1/2watch which is OC of 1 toy for B
B will not import toys from A with such terms of trade.
So, the answer is A
A. toys…watches…0.4 units of watches