Everyone knows that taxation is necessary in a modern state:【51】it, it would not be possib

le to pay the soldiers and policemen who【52】us; 【53】the workers in government offices who look after our health, our food, our water, and all【54】things that we cannot do for ourselves.【55】of taxation, we pay for things that we need【56】as much as we need somewhere to live and something to eat.

In most countries, a direct tax on persons, 【57】is called income tax, exists. It is arranged in【58】a way that the poorest people pay nothing, and the【59】of tax grows greater as the taxpayers'【60】grows. In England, for example, the tax on the【61】people goes up as【62】as ninety-five percent!

But countries with direct taxation nearly always have【63】taxation too. Many things【64】into the country have to pay taxes or "duties".【65】, it is the men and women who buy these imported things in the shops who really have to pay the duties, in the【66】of higher prices. In some countries, too, there is a tax on things sold in the shops. If the most necessary things are taxed, a lot of money is collected, but the poor people suffer【67】If unnecessary things like jewels and fur coats are taxed, 【68】money is obtained, but the tax is fairer, as the【69】pay it.

Probably this last kind of indirect tax, 【70】with a direct tax on incomes which is low for the poor and high for the rich, is the best arrangement.

(51)

A．but for

B．without

C．because of

D．instead of