溫柔、強硬的稅收誕生

　　The Gentle and Tough Taxes on Birth

　　People always have the tendency to regard government pollcies as either gentle or tough.  However, there is always exception. Take the taxes on birth for instance. It is really an incredible combination of both.

　　Somebody argues that the taxes on birth proclaim to the public what the government wants.  That＇s true.  But will the public take birth control without hesitation just because the government wants it? Besides, we can＇t always count on taxes to reverse people＇s behavior. The doubled taxes on wine and cigarettes over the past years don＇t discourage the consumption of them at all, not to mention other luxuries. To a certain degree,drinking and smoking have become more attractive to people as a symbol of financial abilities. How can we expect things to work out better if we simply apply the similar kinds of taxes on birth?

　　With the taxes on birth policy, the government seems to suggest to people that it is acceptable to have more children, as long as their families can afford the taxes. Thus new challenges to social equality were posed. Rich people can enjoy larger families while poor people are supposed to have fewer children. The rights of giving more births seemed to be entitled to wealthy people under the taxes policy.

　　Besides, once a child is born, he should be guaranteed the very best his parents could offer. In poor families, wouldn＇t the children, who are taxed be regarded as burdens by other family members because they＇ve imposed more economic pressures on their families? The tax also directly deprives his or her rights to grow up in a better economic condition while such deprivation to a child in a wealthy family doesn＇t have much influence at all.

　　The taxes on birth policy is, after all, gentle to the rich and tough to the poor, especially to the taxed children in poor families. Thus, it is not worth so much recommendation.

　　簡  評

　　這是一篇給增收人口稅定性的文章。標(biāo)題所謂的“柔和”是對誰柔和，而“苛刻”又是向誰苛刻，文章在論述時并不是步步緊逼措辭強烈，而是筆調(diào)溫和、舒緩。黃雯同學(xué)在表述中沒有使用第一人稱，也沒有出現(xiàn)如“in my humble opinion，as for me，I don＇t

　　agree"等字眼，而選擇了people or somebody等作主語，因此筆調(diào)措辭顯得柔和。但她態(tài)度明確，多處用了反問或否定語氣來強調(diào)自己的立場觀點.