Speaking and Writing Strategies for the TOEFL iBT part 40

Task #5 – Taxation in America Income tax is a tax on income earned by an individual or a business, such as a company, a partnership, or an organization.. Net income is the result of all

Task #5 – Taxation in America

Income tax is a tax on income earned by an individual or a business, such as a company, a partnership, or an organization This tax is imposed on the net income

of the taxpayer Net income is the result of all earned income reduced by

deductions, which are the costs associated with earning the income A tax on a transaction is called a sales tax Paid by the purchaser, this tax is a percentage of the price of the item purchased Sales tax can also be a tax on a service, such as having your hair cut or buying a new car The government can also impose a tax

on property The property may be real property, such as a house or land, or

personal property, such as a car or a boat

Now, if you’re like most Americans, you hate paying taxes, especially income tax Why do Americans hate paying income tax? For a variety of reasons First, many Americans don’t pay income tax because the income tax form is simply too

complicated Many fail to understand what all those lines and instructions mean

As a result, they become frustrated and refuse to pay

Next, many believe that income tax unfairly targets the middle class A good

example is Warren Buffett Buffet, one of the richest men in the world, pays an average of 17% income tax thanks his army of lawyers and accountants while his secretary pays 30%

Finally, Americans hate paying income tax because they think it is a tax on

success Why, many Americans wonder, if I am successful, should I have to hand over all my hard-won cash to Uncle Sam, and get little or nothing in return?

Actually, you do get something in return You get roads, law enforcement and

social services, all of which are paid by tax dollars

Track

#36

academic formal level of education at an institution of higher

learning, such as a community college or university

ambiguous not clear; having more than one meaning

argument a the process of arguing with the purpose of persuading

or informing an audience;

b a summary of the main points in a literary work automaticity done automatically

CBT acronym for computer-based TOEFL test

claim to take a position; to express an opinion

coherence demonstrating an orderly, logical and aesthetically

consistent relation of parts; writing and speaking in a clear and consistent manner

context situation; position in time; the background story

deduction a form of logic in which a series of premises leads to a

conclusion distractor for TOEFL, information purposefully inserted into a

question, essay or dialogue that sounds important but is not; information that distracts you from the right answer

ETS acronym for Educational Testing Services, the designer

and implementer of TOEFL world wide; located in Princeton, New Jersey, USA; www.ets.org

evidence facts to support an opinion, claim or conclusion

fluency speaking smoothly and easily; naturally

iBT acronym for internet-based TOEFL test

incoherent lacking coherence; not clear, not intelligible

Glossary

induction a form of logic in which a conclusion is inferred from

examples or evidence lecture a verbal argument or summary of facts

main topic the main subject or main idea in an argument

off topic not focused on the main topic

on topic focused on the main subject

obscured hidden; not clear or easily understood

opinion a belief, conclusion or claim; also a thesis

G+TiC a paragraph argument map that uses deduction as a

method of organization: G (general statement = opinion or premise) + Transition + illustration + Concluding sentence G+TiC=C a three-part argument map that uses deduction as a

method of organization: G (general statement = opinion or premise) + TiC (body paragraph) = C (conclusion)

G+2TiC=C a four-part argument map that uses deduction as a method

of organization: G (general statement = opinion or premise) + 2TiC (two body paragraphs) = C (conclusion)

G+3TiC=C a five-part argument map that uses deduction as a method

of organization: G (general statement = opinion or premise) + 3TiC (three body paragraphs) = C (conclusion)

pace the speed at which one speaks; a slow pace, a fast pace PBT acronym for paper-based TOEFL test; the original TOEFL

test premise something considered to be true or factual; used as a

starting point for reasoning or for taking action proficient demonstrating skill and knowledge

prompt something that moves you to take action; for TOEFL, a

question to be answered either verbally or in writing pronunciation the act of producing sounds based on an accepted standard

of correctness range a set area; the distance between two points or numbers

rater for TOEFL, a person trained by ETS to rate (measure)

test-taker speaking and writing proficiency according to a set of standardized rubrics

rhetorical strategies methods speakers and writers use to develop arguments rhetorical question a question to which no answer is expected

rubrics a set of rules; standards

syntax the rules of language; grammar

thesis an unproved statement used as a premise in an argument;

a claim advancing a point of view in an argument 2TiC=C a three-part argument map that uses induction as the

method of organization: 2TiC (two body paragraphs) = C (conclusion)

3TiC=C a four-part argument map that uses induction as the

method of organization: 3TiC (two body paragraphs) = C (conclusion)

to blank out to forget suddenly; to stop thinking suddenly

to construct for TOEFL, to develop and deliver verbal and written

arguments

to digress to move in a different direction

to formulate to develop; to construct

to imply to see or read a suggestion in a statement

to infer to make a conclusion based on the facts presented in a

statement

to map out to show graphically how different parts logically connect

to construct a whole; to make a plan

to flame to scream at someone in writing using capital letters

to rate for TOEFL, rating (measuring) the proficiency of verbal and

written arguments according to a set of standardized rubrics

to overstate to say too much; to exaggerate

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