跟讀練習: Green Rush: Principles for Taxing Cannabis | TaxEDU Explainers - 通過影片學習英語口語
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Many people see recreational cannabis as a potential goldmine for tax revenue.
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And given that the U.S market is estimated to be worth over $40 billion in the next few years,
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it's no surprise that more and more states are legalizing or descheduling cannabis to join in on the green rush.
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But while it might seem like an easy cash grab on the surface,
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taxing cannabis is brand new territory.
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And the reality is much more complicated.
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For each state to achieve the best possible outcomes,
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it's important to understand the proper role of a cannabis tax,
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and to develop policies that balance several key principles.
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Like taxes on alcohol, cigarettes,
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and gasoline, taxes on cannabis are called excise taxes.
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Contrary to popular thought, excise taxes are not great sources for general revenue,
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as their tax base is much narrower than sales or income tax,
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and also less stable.
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What excise taxes are best for is raising enough money to
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pay for the costs related to the use of products or services.
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For example, gasoline taxes help fund road repairs and other transportation-related expenses.
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The first principle for an effective cannabis tax is
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that the rate should be low enough for the new legal market to outcompete and eventually eliminate the illegal market.
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This will reduce crime, increase revenue, and protect public safety.
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However, achieving a rate that's low enough to be competitive is only one part of the balancing act.
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The second principle is that the tax must also be high enough to raise enough revenue to fund cannabis-related spending priorities,
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like licensing and administration, and to cover societal costs related to consumption, like cessation programs.
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The third principle is sustainability.
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Taxing by price can be unstable because prices fluctuate.
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Instead, cannabis should be taxed on weight or potency,
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which will generate a more stable revenue stream to cover associated costs.
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These principles should guide all states in their policy design in order to minimize unintended consequences
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and maximize the benefits of cannabis taxation.
FOR YOU
推薦影片
背景與簡介
在這一影片中,講述者探討了美國大麻合法化帶來的稅收潛力,以及如何有效地對大麻徵稅。隨著市場的快速發展,許多州正在考慮調整相關政策,以充分利用這一青翠金礦。然而,徵稅並不是一件簡單的事情,其複雜性值得我們深入瞭解。為了實現最優結果,各州需要清楚大麻稅的適當角色,並制定平衡主要原則的政策。
日常溝通的五個重要短語
- 綠潮金礦 - 描述大麻市場的巨大盈利潛力。
- 埋沒在複雜性中 - 強調徵稅過程中面臨的多重挑戰。
- 平衡各方利益 - 指在制定政策時需要考慮的多個方面。
- 社會成本 - 討論使用大麻帶來的潛在費用。
- 可持續收入流 - 說明稅制應該如何有助於持久的財務支援。
逐步影子跟讀指導
要有效地練習英語口語,尤其是像大麻稅收這樣複雜的話題,您可以通過英語影子跟讀來加深理解和提高交流能力。以下是您可以遵循的步驟:
- 選擇影片片段 - 從影片的特定部分開始,該部分涵蓋您感興趣的話題或短語。
- 聆聽與模仿 - 首先播放一小段,專注於講述者的發音和語調。試著跟隨他/她的語速,使用shadowspeaks的方式來模仿。
- 進行多次重播 - 反覆聽這段音訊,直到您能夠無縫跟上講話者。
- 加入個人理解 - 在跟讀的同時,可以嘗試將短語與自己生活中的經驗相結合,進行不同場景下的練習,特別是在雅思口語練習中。
- 記錄與反饋 - 錄製自己的聲音並與原音對比,找出發音與語調上的差異,用此方式來改善自己的英語口語練習。
通過這種shadow speak的練習方式,您將能夠在處理複雜話題時更加自信,提升您的英語表達能力。
什麼是跟讀法?
跟讀法 (Shadowing) 是一種有科學依據的語言學習技巧,最初開發用於專業口譯員的培訓,並由多語言者Alexander Arguelles博士普及。這個方法簡單而強大:您在聽英語母語原聲的同時立即大聲重複——就像是一個延遲1-2秒緊跟說話者的影子。與被動聽力或語法練習不同,跟讀法強迫您的大腦和口腔肌肉同時處理並模模擬實的講話模式。研究表明它能顯著提高發音準確性,語調,節奏,連讀,聽力理解和口語流利度——使其成為雅思口語備考和真實英語交流最有效的方法之一。












