***每日一句:2018考研英语第55句

与其他富裕国家相比，美国的税制最引人注意的(the most striking thing)就是其复杂的设计。1986年里根政府提出的法案对原有税制进行了广泛改革(comprehensive reform)，通过降低税率、减少税级、拓宽税基、简化税制在一定程度上清除了税务积弊、释放了经济的活力。但30年以来，美国的税法典变得越来越厚，加入了许多特殊的减税优惠规定(special tax breaks)，达到原来的三倍(triple in length)。对于个人来说，美国的基准税率(headline rated)本可代表一个重新分配(redistributive)社会利益的税务系统，但这些卷帙浩繁的额外规定令其无法实现财富再分配的功能。共和党和民主党都一致同意(shared the belief)，现有的税收体制存在许多可以下手术刀的地方，但多年来两党都无法超越党派分歧(cross the aisle)，通过任何一个广泛的税改法案。特朗普政府美国优先(America First)的贸易政策就旨在通过税制改革促经济增长，但经历了医改法案的胎死腹中后，经济学人的这篇文章对他的税改是否会足够大胆(there are limits to how deep the cuts could be)并不看好。

今天的句子：

Though there has long been some bipartisan agreement that both corporate and individual income-tax rates could be cut and loopholes eliminated, Congress has not pulled off a tax reform of the type now being contemplated since 1986.

词汇突破：

1.Bipartisan 两党的

2.Income tax 所得税

3.Loophole 漏洞

4.Eliminate 消除

5.Pull off 实现

6.Tax reform 税制改革

7.Contemplate 考虑

主干识别：

Congress has not pulled off a tax reform of the type

切分成分：

1.Though there has long been some bipartisan agreement状语

2.that both corporate and individual income-tax rates could be cut and loopholes eliminated 定语(其中and引起了省略补全就是：loopholes could be eliminated)

3. now being contemplated 定语 (正在考虑的)

4. since 1986

参考译文:虽然两党对于企业和个人所得税税率均可被削减、漏洞可被消除存在共识，但国会在1986年后就不曾通过现在正在审议的此类税制改革。

明天的句子：

The vast majority of basketball fans still watched the regular TV broadcasts and were probably unaware that these immersive, three-dimensional experiences were even available, a sign of how the VR industry is still trying to get off the ground and find an audience.