- PowerScore Staff
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- Sat Apr 09, 2011 11:00 pm
#36677
Complete Question Explanation
Resolve Except—#%. The correct answer choice is (D)
LSAT test makers have long written questions to test test takers’ understanding of proportionality.
Previous tests have sometimes included as many as three questions of this type, but the frequency of this
question type has decreased as test takers have become better prepared to answer them. Question #15 is
the only question of this type on the June 2004 test. To perform well on proportionality questions, test
takers must understand the difference between ratio (percentage) and amount. Changes in the percentage
of a proportion do not necessarily lead to the same type of change in the actual amount, and vice versa.
In this instance, the ratio of the income tax rate for most taxpayers in consecutive years decreases from
1974 to 1975 and again from 1975 to 1976. From the stimulus, one can determine that income tax rate
in 1975 is 98% of the initial rate in 1974 and the rate in 1976 is slightly more than 96% of the rate
in 1974. But the amount of money collected at the 1975 rate for most taxpayers was the same as the
amount collected in 1974 at the original rate for those taxpayers, and the amount of money collected in
1976 was much higher than both preceding years. Most test takers will quickly think of several potential
explanations for this result and the test makers have provided four possibilities among the answer
choices. Of course, the correct answer choice will be the one that does not help to resolve the apparent
discrepancy.
Answer choice (A): Although a prosperous economy is not necessarily linked to higher incomes, it is
reasonable to assume that the income of some taxpayers will increase during especially prosperous
times. If the average income of the taxpayers in question rose about 2% between 1974 and 1975
(to offset the reduced tax rate), and rose substantially more than that between 1975 and 1976, the
discrepancy would be resolved.
Answer choice (B): Besides an increase in the actual amount of income earned, a broader definition of
taxable income would help explain why tax revenue did not decrease despite a reduction in tax rates.
Assuming the amount of income received by most taxpayers from personal investments in 1975 was
equal to 2% of their income in 1974, this would explain how the province collected the same amount
of personal income tax in each of those years. This new definition cannot independently explain the
increase in personal income tax collected during 1976, but it would resolve the paradox if the income
earned from personal investments increased significantly in that year.
Answer choice (C): Some test takers may feel that this answer choice cannot help resolve the
discrepancy because it may contradict the stimulus. After all, the stimulus states that the province
decreased tax rates during 1975 and 1976. Of course, astute test takers will notice immediately that the
tax cuts mentioned in the stimulus only apply to most taxpayers within the province. If the wealthiest
taxpayers were asked to pay a higher rate while everyone else’s rate declined, this could explain the
amounts of personal income tax collected in 1975 and 1976.
On a more general note, it is important not to waste time fighting the answer choices. When the question
stem says, “Each of the following, if true…,” one should assume that the test makers understand this test
and have written five potentially true answer choices. The correct answer choice to such questions will
not be something which is blatantly false or inconsistent with the conditions of the stimulus. Instead, it
will be a feasible statement that test takers should evaluate based upon its impact on the stimulus.
Answer choice (D): This is the correct answer choice. It is entirely feasible that the province’s total
revenue from all taxes increased during this time period. But does that help to explain why a decrease
in the personal income tax rate did not result in a similar decline in the amount of personal income tax
collected? Of course not. This information leaves the paradox unresolved and is therefore the correct
answer choice.
It is no coincidence that this is a Resolve Except question. Through PowerScore’s techniques and other
test preparation methods, proportional questions have lost much of their predictive ability. Even poor test
takers with only minimal preparation can often prephrase a solution to these questions. This question
remains useful through the question stem, which may induce careless test takers to simply select the
answer choice which best matches their prephrased solution. Do not be fooled into making this mistake.
Always understand the question stem before evaluating the answer choices.
Answer choice (E): Many test takers may have prephrased this solution after reading the stimulus. Any
increase in the pool of taxable income will counteract a decrease in the income tax rate. Higher average
personal incomes, more taxable assets, or a greater number of liable personal incomes would all help
explain the results observed in the stimulus.
Resolve Except—#%. The correct answer choice is (D)
LSAT test makers have long written questions to test test takers’ understanding of proportionality.
Previous tests have sometimes included as many as three questions of this type, but the frequency of this
question type has decreased as test takers have become better prepared to answer them. Question #15 is
the only question of this type on the June 2004 test. To perform well on proportionality questions, test
takers must understand the difference between ratio (percentage) and amount. Changes in the percentage
of a proportion do not necessarily lead to the same type of change in the actual amount, and vice versa.
In this instance, the ratio of the income tax rate for most taxpayers in consecutive years decreases from
1974 to 1975 and again from 1975 to 1976. From the stimulus, one can determine that income tax rate
in 1975 is 98% of the initial rate in 1974 and the rate in 1976 is slightly more than 96% of the rate
in 1974. But the amount of money collected at the 1975 rate for most taxpayers was the same as the
amount collected in 1974 at the original rate for those taxpayers, and the amount of money collected in
1976 was much higher than both preceding years. Most test takers will quickly think of several potential
explanations for this result and the test makers have provided four possibilities among the answer
choices. Of course, the correct answer choice will be the one that does not help to resolve the apparent
discrepancy.
Answer choice (A): Although a prosperous economy is not necessarily linked to higher incomes, it is
reasonable to assume that the income of some taxpayers will increase during especially prosperous
times. If the average income of the taxpayers in question rose about 2% between 1974 and 1975
(to offset the reduced tax rate), and rose substantially more than that between 1975 and 1976, the
discrepancy would be resolved.
Answer choice (B): Besides an increase in the actual amount of income earned, a broader definition of
taxable income would help explain why tax revenue did not decrease despite a reduction in tax rates.
Assuming the amount of income received by most taxpayers from personal investments in 1975 was
equal to 2% of their income in 1974, this would explain how the province collected the same amount
of personal income tax in each of those years. This new definition cannot independently explain the
increase in personal income tax collected during 1976, but it would resolve the paradox if the income
earned from personal investments increased significantly in that year.
Answer choice (C): Some test takers may feel that this answer choice cannot help resolve the
discrepancy because it may contradict the stimulus. After all, the stimulus states that the province
decreased tax rates during 1975 and 1976. Of course, astute test takers will notice immediately that the
tax cuts mentioned in the stimulus only apply to most taxpayers within the province. If the wealthiest
taxpayers were asked to pay a higher rate while everyone else’s rate declined, this could explain the
amounts of personal income tax collected in 1975 and 1976.
On a more general note, it is important not to waste time fighting the answer choices. When the question
stem says, “Each of the following, if true…,” one should assume that the test makers understand this test
and have written five potentially true answer choices. The correct answer choice to such questions will
not be something which is blatantly false or inconsistent with the conditions of the stimulus. Instead, it
will be a feasible statement that test takers should evaluate based upon its impact on the stimulus.
Answer choice (D): This is the correct answer choice. It is entirely feasible that the province’s total
revenue from all taxes increased during this time period. But does that help to explain why a decrease
in the personal income tax rate did not result in a similar decline in the amount of personal income tax
collected? Of course not. This information leaves the paradox unresolved and is therefore the correct
answer choice.
It is no coincidence that this is a Resolve Except question. Through PowerScore’s techniques and other
test preparation methods, proportional questions have lost much of their predictive ability. Even poor test
takers with only minimal preparation can often prephrase a solution to these questions. This question
remains useful through the question stem, which may induce careless test takers to simply select the
answer choice which best matches their prephrased solution. Do not be fooled into making this mistake.
Always understand the question stem before evaluating the answer choices.
Answer choice (E): Many test takers may have prephrased this solution after reading the stimulus. Any
increase in the pool of taxable income will counteract a decrease in the income tax rate. Higher average
personal incomes, more taxable assets, or a greater number of liable personal incomes would all help
explain the results observed in the stimulus.