Now go through TEXT I quickly to answer question 57.
　
In modern economies taxes are the most important source of governmental revenue. They are compulsory levies that are regularly imposed and, as a rule, not designated for a special purpose; they are regarded as a contribution to the general revenue pool from which most government expenditures are financed. Taxes differ from other sources of revenue in that they are unrequited -- i.e., they are not paid in exchange for some specific thing, such as the sale of public property or the issue of public debt. While taxes are presumably collected for the sake of the welfare of taxpayers as a whole, the liability of the individual taxpayer is independent of any benefit received.
　
Tax legislation customarily distinguishes between the tax object and the tax base. The tax object may consist of goods, transactions (e.g., sales, purchases of real estate, imports, etc.), or sums of money (e.g., income, net wealth, inheritances). The tax base is the physical unit or monetary amount to which the tax rate is applied. For example, a levy on automobiles (the tax object) may use as the tax base the weight of the automobile, its horsepower, its age, its value, etc. Similarly, the property tax may be based on gross value or rental; an excise duty on sugar may be levied as a percentage of the retail price or as a fixed sum per tom of the finished produce, etc.
　
During the 19th century the prevalent idea was that taxes should serve mainly to finance the government. In earlier times, and again today, governments have utilized taxation for other than merely fiscal purposes. Current theories suggests that governments should not use the tax instrument as a revenue-raising device exclusively. Taxes are considered to have three functions: (1) fiscal or budgetary, to cover government expenditures in so far as they are not financed from other sources (fees, profits from public enterprises, the issue of public debt, the creation of money); (2) economic, to promote such general goals as full development, monetary stability, and a satisfactory rate of economic growth within the framework of a market economy; and (3) social or redistributive, to lessen inequalities in the distribution of income and wealth to the extent they are considered excessive and unjust.
　
Since these three functions are interrelated, there are likely to be conflicts among them. Thus the level or composition (or both) of taxes considered necessary for budgetary reasons may tend to hold back the rate of economic growth. Or taxes that are highly redistributive may also conflict with the desired goal of economic growth. On the other hand, a relatively high and steady rate of economic growth will bring with it higher tax revenues, which in turn will enable the government to pursue other aims, fiscal and redistributive.
　
Aside from its main functions, taxation has many lesser purposes. Certain consumption goods considered undesirable, such as alcoholic beverages and cigarettes may be taxed heavily on the grounds of national health (though more often than not this justification had been put forward to conceal a purely fiscal desire for more revenue). Income taxes and succession duties have been used since ancient times to affect population growth; the most conspicuous examples are bachelor taxes and income taxes on childless couples graduated according to the length of time they have been married. It is doubtful whether such tax inducements actually achieve the objectives sought; even if they do, there are probably more efficient ways of influencing human behavior.
　
TEXT J
First read the question.　
58. What does the title suggest?
A. The relationship between the parents and children could be that of partners .
B.    The relationship between the parents and children should be that of partners.
C. The relationship between the parents and children are actually that of partnerships.
D. All of above.
正确答案是