发布日期：2020-06-12 16:28:28 点击：次
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Progressives often support diversity mandates as a path to equality and a way to level the playing field. But all too often such policies are an insincere form of virtue-signaling that benefits only the most privileged and does little to help average people.
A pair of bills sponsored by Massachusetts state Senator Jason Lewis and House Speaker Pro Tempore Patricia Haddad, to ensure "gender parity" on boards and commissions, provide a case in point.
Haddad and Lewis are concerned that more than half the state-government boards are less than 40 percent female. In order to ensure that elite women have more such opportunities, they have proposed imposing government quotas. If the bills become law, state boards and commissions will be required to set aside 50 percent of board seats for women by 2022.
The bills are similar to a measure recently adopted in Califomia, which last year became the first state to require gender quotas for private companies. In signing the measure, California Governor Jerry Brown admitted that the law, which expressly classifies people on the basis of sex, is probably unconstitutional.
The US Supreme Court frowns on sex-based classifications unless they are designed to address an "important" policy interest, Because the California law applies to all boards, even where there is no history of prior discrimination, courts are likely to rule that the law violates the constitutional guarantee of "equal protection".
But are such government mandates even necessary? Female participation on corporate boards may not currently mirror the pereentage of women in the general population, but so what?
The number of women on corporate boards has been steadily increasing without government interference. According to a study by Catalyst, between 2010 and 2015 the share of women on the boards of global corporations increased by 54 percent.
Requiring companies to make gender the primary qualification for board membership will inevitably lead to less experienced private sector boards. That is exactly what happened when Norway adopted a nationwide corporate gender quota.
Wrting in The New Republic, Alice Lee notes that increasing the number of opportunities for board membership without increasing the pool of qualified women to serve on such boards has led to a"golden skirt "phenomenon, where the same clite women scoop up multiple seats on a variety of boards.
Next time somebody pushes corporate quotas as a way to promote gender equity, remember that such policies are largely self-serving measures that make their sponsors feel good but do litle to help average women.
31. The author believes that the bills sponsored by Lewis and Haddad wills________
[A] help little to reduce gender bias.
[B] pose a threat to the state government.
[C] raise women's position in politics.
[D] greatly broaden career options.
32. Which of the following is true of the California measure?
[A] It has irritated private business owners.
[B] It is welcomed by the Supreme Court,
[C] It may go against the Constitution.
[D] It will settle the prior controversies.
33. The author mentions the study by Catalyst to ilustrate____
[A] the harm from arbitrary board decision.
[B] the importance of constitutional guaranees.
[C] the pressure on women in global corporations.
[D] the needlessness of government interventions.
34. Norway's adoption of a nationwide corporate gender quota has led to____
[A] the underestimation of elite women's role.
[B] the objection to female participation on boards.
[C] the entry of unqualified candidates into the board.
[D] the growing tension between labor and management.
35. Which of the following can be inferred from the text?
[A] Women's need in employment should be considered.
[B] Feasibility should be a prime concern in policymaking.
[C] Everyone should try hard to promote social justice.
[D] Major social issues should be the focus of legislation.
31 态度题 A help little to reduce gender bias
纵观全文，文章一直在论述该法案，在最后一段作者提出了自己的想法，下次有人把企业配额作为促进性别平等的一种方式。请记住，这些基本上都是自私自利的措施，让他们的赞助商感觉良好，但其实并没有什么帮助，由此可见作者对此法案采取否定态度，A help little to reduce gender bias对减少性别偏见没什么帮助为同义替换的正确选项
32 细节题 C it may go against the constitution
根据题干中的关键词 California measures定位到原文第五段第二句，Because the California law applies to all boards, ... courts are likely to rule that the law violate the constitutional guarantee of "equal protection" violate 违反宪法，选项C against替换violate为正确选项
33. 例证题 D the needlessness of government interventions
根据题干中catalyst替换到第7段，论点为上一句The number of women on corporate boards has been steadily increasing without government . 在没有政府的情况下，公司董事会中的妇女人数一直在稳步增加。可见D选项中the needlessness of government interventions政府干预的不必要性
34 细节题 C the entry of unqualified candidates into the board
根据Norway定位到倒数第三段第一句，要求将性别作为董事会成员的主要资格，必然会导致私营部门董事会减少。紧接着下文董事会成员的机会越来越多，却没有合格的女性来担任董事会成员， 由此可见会有不合格的人进入董事会，正确选项C 不合格候选人进入董事会
35 推断 B Feasibility should be a prime concern in policymaking 由最后一段可知，下次有人把企业配额作为促进性别平等的一种方式。请记住，这些基本上都是自私自利的措施，让他们的赞助商感觉良好，但其实并没有什么帮助。由此可知该政策并不可取，正确选项B可行性应是决策的首要考虑因素
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Last Thursday, the French Senate passed a digital services tax, which would impose an entirely new tax
on large multinationals that provide digital services to consumers or users in France. Digital services include everything from providing a platform for selling goods and services online to targeting advertising based on user data, and the tax applies to gross revenue from such servces. Many French politicians and media outlets have referred to this as a“GAFA tax," meaning that it is designed to apply primarily to companies such as Google, Apple, Facebook and Amazon- in other words, multiational tech companies based in the United States.
The digital services tax now awaits the signature of President Emmanuel Macron, who has expressed support for the measure, and it could go into effect within the next few weeks. But it has already sparked significant controversy, with the Unite Sates trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.
The French tax is not just a unilateral move by one country in need of revenue. Instead, the digital services tax is part of a much larger trend, with countries over the past few years proposing or putting in place an alphabet soup of new international tax provisions. These have included Britain's DPT (diverted profits tax), Australia's MAAL (multinational antiavoidance law), and India's SEP (significant economic presence) test, to name but a few. At the same time, the European Union, Spain, Britain and several other countries have all seriously contemplated digital services taxes.
These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right. In other words, they all share a view that the international tax system has failed to keep ;up with the current economy.
In response to these many unilateral measures, the Organization for Economic Cooperation and Development (OECD) is currently working with 131 countries to reach a consensus by the end of 2020 on an international solution. Both France and the United States are involved in the organization' s work, but France's digital services tax and the American response raise questions about what the future holds for the international tax system.
France‘s planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit, and American companies will face a cascade of different taxes from dozens of nations that will prove burdensome and costly.
36. The French Senate has passed a bill to_____
[A] regulate digital services platforms.
[B] protect French companies' interests .
[C] impose a levy on tech multinationals.
[D] curb the influence of advertising.
37. It can be learned from Paragraph 2 that the digital services tax _____
[A] may trigger countermeasures against France.
[B] is apt to arouse criticism at home and abroad.
[C] aims to ease international trade tensions.
[D] will prompt the tech giants to quit France.
38. The countries adopting the unilateral measures share the opinion that _____
[A] redistribution of tech giants' revenue must be ensured.
[B] the current international tax system needs upgrading.
[C] tech multinationals' monopoly should be prevented.
[D] all countries ought to enjoy equal taxing rights.
39. It can be learned from Para 5 that the OECO's current work_____
[A] is being resisted by US companies.
[B] needs to be readjusted immediately.
[C] is faced with uncertain prospects.
[D] needs to in involve more countries.
40. Which of the following might be the. best title for this text?
[A] France Is Confronted with Trade Sanctions
[B] France leads the charge on Digital Tax
[C] France Says "NO" to Tech Multinationals
[D] France Demands a Role in the Digital Economy
36. 【C】 impose a levy on tech multinationals 细节题。根据题干直接定位到第一段第一句话 a digital services tax, which would impose an entirely new tax on large multinationals that provide digital services…;选项C中的“levy”和“tax”同义复现;“tech multinationals” 和digital services 同义复现。因此C为正确答案，奇遇选项均未体现。
37.【A】may trigger countermeasures against France 推断题。根据提干定位到第二段，第二段第二句话but it has already sparked significant controversy,…,which in turn could lead to trade sanctions against France(这已经引起了巨大的反抗，…, 反过来也会导致针对法国的贸易制裁)和选项A相一致;其中选项中的“trigger”和原文的“lead to”同义复现，“sanction”和“countermeasure”同义复现。其余选项均未体现。
38.【B】the current international tax system needs upgrading 细节题。根据题干定位到第四段最后一句话 “they all share a view that the international tax system has failed to keep up with the current economy(他们都认为国际税收体系并未跟上当前经济形势)。选项B目前的国际税收体系需要升级是该句话的反义复现。其余选项均为体现。
39.【C】is faced with uncertain prospects 细节题。根据提干定位到第五段最后一句话”raise questions about what the future holds for the international tax system(对于国际税收体系的未来充满疑虑)”和选项C相一致。其中选项中的“uncertain”和原文中的“raise questions”同义复现，“prospects”和原文中的 “future”同义复现。
40【B】France leads the charge on digital tax 主旨题。题干中的title为标题题的信息，所以此题考查的是文章的主旨大意。B 选项里的 tax是贯穿全文的主旨词;而文章以法国对数字服务征税为起点，全文描写了包括法国在内的其它国家对全球税收系统的担忧，因此选项B和文章的主旨相符合。剩余选项均选项未能体现文章关键词和全文主旨。