研究生英语综合教程unit 1 答案

1. line1 Globalization is steadily and inexorably knitting separate national economies into a single world economy. Basic economic forces so far have outweighed political efforts to slow this trend. Efforts to buck the effects of economic integration have ranged from ant-globalization protests to Congressional efforts to prevent American companies from reincorporating abroad.1.全球化正持续不断地把各国相互独立的经济联合成一个统一的世界经济。

迄今为止，在延缓这一趋势的过程中，基本的经济力量比政治力量强大的多。

从反全球化的抗议到美国国会设法阻止美国公司在海外重组公司而做的努力都是为反对经济一体化效应而做的努力。

3. line13 Another lesser-noticed benefit is that it makes it harder for governments to sustain excessively high tax rates.3.另一个较少被关注的好处是全球化使政府很难再维持一个过高的税率。

4. line25 The main draw has been a low 10% corporate tax rate. Ireland has boomed from investment inflows and now has a per-capita income level higher than Great Britain or France.4.最具吸引力的就是10%的低水平的公司税率。

爱尔兰由于投资的涌入而繁荣起来，并且它现在的人均收入水平已经高于英国或法国。

5a. line29 Some nations are responding to tax competition in defensive and unproductive ways. High-tax countries have prodded international organizations, such as the Organization for Economic Cooperation and Development (OECD), to curtail tax competition. The idea essentially is to create a high-tax cartel by limiting the advantages offered by low-tax countries.5a.一些国家却以一种防御性的、无效的方式来回应税收竞争。

高税收的国家敦促国际组织如经济合作开发组织（OECD）出面减少税收竞争。

这种想法基本上就是要通过限制低税收国家提供的优惠而建立一个高税收的卡特尔。

6a. Since the 1970s, most countries have reduced or eliminated exchange controls, allowing citizens to buy foreign securities and foreigners to invest domestically. Financial markets have been deregulated in many nations, thus making investment abroad more attractive than ever. The result has been an explosion in cross-border investment. Net world flows of investment capital soared from a few hundred billion dollars per year in 1990 to roughly two trillion dollars per year today.6a.市民购买国外的证券，也允许外国人在国内进行投资。

很多国家解除了对金融市场的管制，所以和以前相比在国外投资更具吸引力。

结果导致跨国投资激增。

世界投资资本净流量从1990年的每年几千个亿高涨到现在的大约每年20，000亿。

7. Consider also that many businesses used to invest abroad simply to gain access to fixed resources, such as oil deposits. Today, many industries—such as finance and services—are footloose and can be located anywhere. Thus, corporations have greater ability to move their operations to low-tax jurisdictions. Numerous studies have confirmed the importance of taxes to investment decisions. For instance, one analysis found that four European nations with favorable tax regimes—Ireland, Luxembourg, the Netherlands, and Switzerland—accounted for nine percent of European output, but attracted 38% of U.S. investment there during the late 1990s.7.许多公司过去在国外投资只是想获取进入固定资源的途径，比如石油储备。

今天，许多企业——比如金融和服务—自由投资并能够建立在任何地方。

所以，公司有更大的能力把公司的经营转移到低税收的地方。

大量的研究已经证实了税率对投资决策的重要性。

例如，一项研究分析发现，在19世纪90年代后期四个有良好的税收管理制度的欧洲国家——爱尔兰，卢森堡，荷兰和瑞士——生产产量占欧洲的9%，却吸引了美国投资的38%。

8.Skilled workers are increasingly footloose as well. Governments have focused on keeping income tax rates low to avoid losing skilled labor in industries such as high-tech. For example,Canadian “brain drain” from technology industries to its lower-tax southern neighbor, the U.S., has been an important concern of Canadian policymakers in recent years. With the removal of internal migration restriction in the European Union in 1992, Europeans have become more sensitive to tax differences between countries. There has been an influx of young, skilled technology and finance workers to cities, such as London, that have more opportunities and lower taxes.8.技术工人也越来越随心所欲。

政府设法集中保持低收入税来避免各行业中有技能的劳动力的流失，比如高科技行业。

举个例子，加拿大技术行业的“人才外流”，流向了它南边的低税收邻国，美国，已经成为近年来加拿大政策制定者需要着重考虑的问题。

1992年，随着欧盟内部人口迁移限制的解除，欧洲人对于国家间税收的差异变得更加敏感。

大量年轻的熟练技术工人和金融工人涌向了像伦敦这样的城市，因为那里有更多的就业机会和更低的税收。

9. Ireland is an interesting case study of taxes and migration. For years, young Irish people sought a better life in the U.S. and elsewhere, but corporate tax cuts, followed by individual tax reductions, reversed the pattern of out-migration. Ireland now records a large net immigration, as young people stay at home to work for the many computer and technology firms that currently populate the nation.9.对于研究税收和人口迁移来说，爱尔兰是一个有趣的个案研究例子。

许多年来，年轻的爱尔兰人都在美国和世界的其他地方寻求更好的生活。

但是，随着企业税收的削减，紧跟着是个人税收的减少，完全改变了这种人口迁出的模式。

年轻人留在国内为许多目前设立在这个国家的计算机和技术公司工作，爱尔兰现在净增的迁入移民人口数目很大。

10a. Tax competition is greatly visible in the high-paid celebrity world. Celebrity tax avoidance is a popular game in Europe. Top French soccer players, artists, and models have moved to Switzerland, Britain, and the U.S. Singer Luciano Pavarotti relocated to Monaco to avoid high Italian taxes.10a.非常普遍.法国顶尖的足球运动员、艺术家和模特都搬到了瑞士、英国，美国歌手鲁奇亚·帕瓦罗蒂又定居到摩纳哥以逃避意大利高额的税收。