TOEFL® essay: Discuss the positive effects of an income tax, the negative effects.

[Yichi Lin]

Everyone complains about taxs ,yet think about what would happen if there were no longer an income tax. Discuss the positive effects of an income tax, the negative effects , or both.

Prompted by the economic growth and the progress of the society, the issue of whether an income tax is necessary has sparked much debate. Views on both sides vary greatly.

Advocates hold that an income tax creates numerous benefits to the individuals, even the society as a whole. To begin with, in terms of the stability of society, the income tax can bridge the gap between the urban area and the rural area. Therefore, if such situation is controlled effectively, the incidence of crimes resulted from financial imbalance will dropped rapidly. Moreover, compared with the society without taxs, a country including taxs is easier to meet an economic boom.

Specifically, the tax revenue plays a dominant role in increasing the government's income, which makes authorities to utilize such great deal of money to invest in more public constructions. Finally, taxs encourage to create a harmonious atmosphere for residents' life. In other words, after collecting taxs from every field of society, the government is able to build a growing number of public facilities, so that citizens can work, study and live comfortablely.

However, opponents argue that an income tax exerts a negative effect for most people. The reason for this is that an income tax usually transforms a heavy burden to the low-income households. Obviously, an impoverished family will hardly afford to it, if the authorities carry out an unreasonable tax policy. Even so, it is inappropriate to cancel an income tax. For example,the fundamental facilities, such as parks, museums and art galleries will no longer exist, once the tax policy is not be accepted any more.

On the basis of the above factors, my conclusion is that advantages of taxs far outweigh its disadvantages. More importantly, I suggest that the government should give priority to raise public awareness of taxs, so as to implement it better.