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从每组企业中。选出你认为对经济周期较敏感的企业。 a．大众汽车与大众制药 b．友好航空与欢乐影院

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Passage One
"Sugar, alcohol and tobacco," economist Adam Smith once wrote, "are commodities which are nowhere necessaries of life, which have become objects of almost universal consumption, and which are, therefore, extremely popular subjects of taxation."
Two and a half centuries on, most countries impose some sort of tax on alcohol and tobacco. With surging obesity levels putting increasing strain on public health systems, governments around the world have begun to toy with the idea of taxing sugar as well.
Whether such taxes work is a matter of debate. A preliminary review of Mexico&39;s taxation found a fall in purchases of taxed drinks as well as a rise in sales if untaxed and healthier drinks. By contrast, a Danish tax on foods high in fats was abandoned a year after its introduction, amid claims that consumers were avoiding it by crossing the border to Germany to satisfy their desire for cheaper, fattier fare.
The food industry has, in general, been firmly opposed to such direct government action. Nonetheless, the renewed focus on waistlines means that industry groups are under pressure to demonstrate their products are healthy as well as tasty.
Over the past three decades, the industry has made some efforts to improve the quality of its offerings. For example, some drink manufactures have cut the amount of sugar in their beverages.
Many of the reductions over the past 30 years have been achieved either by reducing the amount of sugar, salt or fat in a product, or by finding an alternative ingredient. More recently, however.
Some companies have been investing money in a more ambitious undertaking: learning how to adjust the fundamental make-up of the food they sell. For example, having salt on the outside, but none on the inside, reduces the salt content without changing the taste.
While reformulating recipes(配方)is one way to improve public health, it should be part of a multi-sided approach. The key is to remember that
there is not just one solution. To deal with obesity, a mixture of approaches-including reformulation, taxation and adjusting portion sizes-will be needed. There is no silver bullet.
What did Adam Smith say about sugar, alcohol and tobacco.

A. They were profitable to manufacture.
B. They were in ever-increasing demand.
C. They were subject to taxation almost everywhere.
D. They were no longer considered necessities of life.

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通货膨胀(inflation)

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Why do some experts believe cheap oil will stimulate the global economy？

A. Manufacturers can produce consumer goods at a much lower cost.
B. Lower oil prices have always given a big boost to the global economy.
C. Oil prices may rise or fall but economic laws are not subject to change.
D. Consumers will spend their saving from cheap oil on other commodities.

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根据供给学派的财政政策观点．如果税收收入的影响相同，政府通过减少边际税率来减税和通过提高个人免税额来减税是否相同？ i．无区别。两种减税方法都会对总供给产生同样的影响。 ii．无区别。两种情况下人们都会预期到更高的未来税赋而增加储蓄，从而补偿了较低的现行税赋的刺激作用。 iii．有区别。较低的边际税率还会刺激人们获得边际收入从而刺激总供给。 iv．有区别。如果边际税率下降，利率会上升．而如果是提高个人免税额度，则利率会下降。

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