1. 다음 글의 요지로 가장 적절한 것은?
Historically, drafters of tax legislation are attentive to questions of economics and history, and less attentive to moral questions. Questions of morality are often pushed to the side in legislative debate, labeled too controversial, too difficult to answer, or, worst of all, irrelevant to the project. But, in fact, the moral questions of taxation are at the very heart of the creation of tax laws. Rather than irrelevant, moral questions are fundamental to the imposition of tax. Tax is the application of a society’s theories of distributive justice. Economics can go a long way towards helping a legislature determine whether or not a particular tax law will help achieve a particular goal, but economics cannot, in a vacuum, identify the goal. Creating tax policy requires identifying a moral goal, which is a task that must involve ethics and moral analysis.
2. 다음 글의 제목으로 가장 적절한 것은?
The discovery that man’s knowledge is not, and never has been, perfectly accurate has had a humbling and perhaps a calming effect upon the soul of modern man. The nineteenth century, as we have observed, was the last to believe that the world, as a whole as well as in its parts, could ever be perfectly known. We realize now that this is, and always was, impossible. We know within limits, not absolutely, even if the limits can usually be adjusted to satisfy our needs. Curiously, from this new level of uncertainty even greater goals emerge and appear to be attainable. Even if we cannot know the world with absolute precision, we can still control it. Even our inherently incomplete knowledge seems to work as powerfully as ever. In short, we may never know precisely how high is the highest mountain, but we continue to be certain that we can get to the top nevertheless.