Unit Review & Progress Test

Unit review — Tax Policy, Inequality & Redistribution

Al finalizar esta unidad, deberías ser capaz de participar en debates complejos sobre economía política, utilizando un léxico especializado sobre sistemas fiscales, desigualdad social y políticas de redistribución. Deberás demostrar un control avanzado de los mecanismos de cohesión para articular argumentos lógicos y fluidos, evitando la repetición innecesaria.

Asimismo, habrás desarrollado la capacidad de analizar textos académicos y periodísticos de alto nivel, extrayendo ideas principales y sintetizándolas en respuestas escritas coherentes. Estarás preparado para expresar opiniones matizadas, evaluar diferentes puntos de vista y justificar tus posturas utilizando estructuras gramaticales propias de un nivel C1.

Grammar consolidation

Part 1: Transformations Rewrite the sentences using the word in brackets so that the meaning remains the same. Do not change the word provided.

1. The government decided to increase taxes on luxury goods to reduce the deficit. (RE-DISTRIBUTION) The increase in luxury taxes was seen as a way of ________.
2. If the tax laws were more progressive, inequality would decrease. (HAD) ________ more progressive tax laws, inequality would decrease.
3. I didn't understand the complexity of the new tax code. (SUCH) It was ________ the complexity of the new tax code that I struggled to understand it.

Part 2: Error Correction Identify and correct the error in each sentence regarding ellipsis or substitution.

4. The committee proposed several tax reforms, and they suggested some too. (Correct the redundancy/substitution)
5. Many economists argue for wealth taxes, but others argue for much. (Correct the error in substitution)
6. The minister announced a new subsidy, which the public welcomed the announcement. (Correct the error in cohesion/reference)

Part 3: Controlled Sentence Rewriting Rewrite the following sentences using the instructions provided to improve cohesion.

7. The wealth gap is widening. The wealth gap is causing social unrest. (Use a reference chain/pronoun to combine)
8. They implemented the austerity measures. They did not expect such a backlash. (Use ellipsis to combine)
9. We need to tax carbon emissions. We also need to subsidise renewable energy. (Use substitution to combine)
10. The tax loophole was closed. This was a significant victory for social justice. (Use a demonstrative pronoun to combine)

Vocabulary activation

Task 1: Word Formation Complete the sentences by changing the form of the word in capital letters.

1. The ____ of wealth between the top 1% and the rest of the population has reached unprecedented levels. (DISTRIBUTE)
2. Many argue that the current tax system is inherently ____. (FAIR)
3. The government's ____ policy aimed to stimulate the economy through lower corporate taxes. (REGRESS)
4. There is growing ____ regarding the transparency of offshore tax havens. (REGARD)

Task 2: Collocations Select the correct collocation to complete the sentence.

5. The government is looking for ways to ____ the tax burden across different income brackets. a) spread / b) distribute / c) allocate
6. High levels of income ____ are often linked to social instability. a) gap / b) disparity / c) difference
7. The new law is designed to ____ tax evasion among high-net-worth individuals. a) curb / b) cut / c) block
8. A ____ tax system ensures that those with higher incomes pay a larger percentage. a) progressive / b) progressive-minded / c) progressing

Task 3: Register Choice Choose the most appropriate formal term for a C1 academic context.

9. The government decided to ____ (raise / levy) a new tax on digital services.
10. The ____ (widening / broadening) gap between rich and poor is a major political issue.
11. The policy was intended to ____ (redistribute / move) wealth more effectively.
12. The tax ____ (loopholes / holes) allow corporations to avoid paying their fair share.

Integrated skills task

Source Text: The Dilemma of Progressive Taxation

The debate over progressive taxation—where the tax rate increases as the taxable amount increases—remains one of the most contentious issues in modern political economy. Proponents argue that such a system is essential for reducing wealth inequality and funding vital public services, such as healthcare and education. By placing a higher burden on the wealthiest citizens, governments can implement effective redistribution policies that provide a safety net for the most vulnerable members of society.

However, critics argue that highly progressive tax structures can stifle economic growth. They contend that heavy taxation on high earners may discourage investment, entrepreneurship, and hard work, potentially leading to capital flight where wealthy individuals move their assets to lower-tax jurisdictions. This "brain drain" or loss of investment could ultimately harm the economy, leaving the state with less revenue to distribute. Finding the delicate balance between social equity and economic incentive remains the central challenge for policymakers worldwide.

Writing Task

Instrucciones: Basándote en el texto anterior, escribe un ensayo de respuesta (response essay) de entre 180 y 220 palabras. Debes evaluar ambos lados del argumento y dar tu opinión personal de manera formal. Asegúrate de utilizar vocabulario de nivel C1 y conectores de cohesión para estructurar tu respuesta.

Speaking checkpoint

1. Compare: Compare the advantages and disadvantages of a flat tax system versus a progressive tax system.
2. Speculate: How might the widening wealth gap affect social cohesion in the next twenty years if no policy changes are made?
3. Evaluate: Evaluate the effectiveness of using tax incentives to encourage environmentally friendly behaviour.
4. Justify: Some argue that taxing the ultra-wealthy is a form of "punishment" for success. Justify or refute this statement.
5. Speculate: If automation leads to mass unemployment, how might tax policy need to change to ensure redistribution?
6. Evaluate: To what extent should a government be responsible for reducing inequality through fiscal policy?

Self-assessment rubric

Answer key

Grammar consolidation 1. ...a way of redistributing wealth. 2. Had more progressive tax laws, inequality would decrease. 3. It was such the complexity of the new tax code that I struggled to understand it. 4. The committee proposed several tax reforms, and they suggested some too. -> The committee proposed several tax reforms, and some too. (or: ...and suggested some.) 5. Many economists argue for wealth taxes, but others argue for much. -> ...but others do so. (or: ...but others argue for much more.) 6. The minister announced a new subsidy, which the public welcomed the announcement. -> The minister announced a new subsidy, which the public welcomed. 7. The wealth gap is widening, causing social unrest. 8. They implemented the austerity measures without expecting such a backlash. 9. We need to tax carbon emissions as well as subsidise renewable energy. 10. The tax loophole was closed, which was a significant victory for social justice.

Vocabulary activation 1. distribution 2. unfair 3. regressive 4. regard 5. b) distribute 6. b) disparity 7. a) curb 8. a) progressive 9. levy 10. widening 11. redistribute 12. loopholes