题目信息

In the years following an eight-cent increase in the federal tax on a pack of cigarettes, sales of cigarettes fell ten percent. In contrast, in the year prior to the tax increase, sales had fallen one percent. The volume of cigarette sales is therefore strongly related to the after-tax price of a pack of cigarettes.


The argument above requires which of the following assumptions?

A:During the year following the tax increase, the pretax price of a pack of cigarettes did not increase by as much as it had during the year prior to the tax increase.
B:The one percent fall in cigarette sales in the year prior to tax increases was due to a smaller tax increase.
C:The pretax price of a pack of cigarettes gradually decreased throughout the year before and the year after the tax increase.
D:For the year following the tax increase, the pretax price of a pack of cigarettes was not eight or more cents lower than it had been the previous year.
E:As the after-tax price of a pack of cigarettes rises, the pretax price also rises.
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正确答案: D:For the year following the tax increase, the pretax price of a pack of cigarettes was not eight or more cents lower than it had been the previous year.

税后价格=税前+税金

结论:销量减少是因为税后价格上涨。即:税后价格必须保证上涨结论成立。

推理:如果税前价格降价>税金涨价,那么税后价格下降,结论不成立。

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