UNIT 8
Exercise 1.
1.
2.
3.
4.
5.
Discuss the following questions in pairs.
Do you think paying taxes is a good or bad thing?
What would happen if everyone stopped paying tax?
Would you look for ways to avoid paying tax?
Should poor people be exempt from paying tax (i.e. they don’t have to pay)?
What goods or services do you think should be taxed more heavily, and which should not be taxed
at all?
Exercise 2.
Fair or unfair? Complete this table with your partner(s). Change partners and
share what you wrote. Change and share again.
Taxes on…
income
property sales
food
tourists
inheritance
cigarettes
Exercise 3.
1.
2
3.
4.
5.
6.
7.
8.
9.
10.
Why fair?
Why unfair?
Match the following synonyms.
creating
ongoing
huge
quoted
individuals
proposals
income
highlighted
relatively
likely
A
B
C
D
E
F
G
H
I
J
pointed out
enormous
probably
plans
establishing
comparatively
continuing
people
earnings
cited
OBAMA’S NEW TAX FOR THE MEGA-RICH (16TH SEPTEMBER, 2011)
Exercise 4.
Put the correct words from the table below in the article.
U.S. President Barack Obama is (1) ____ about creating a new tax for America’s super rich. This means
anyone with an (2) ____ income of a million dollars or more. The plan is part of his ongoing efforts to
reduce the country’s huge deficit. Details of the new tax have not yet been (3) ____. White House insiders
say apart from raising more money, the aim is to ensure top (4) ____ are not paying lower tax rates than
middle earners. The idea for the new taxes came from billionaire investor Warren Buffett. Obama quoted
from him in a speech he made in August, arguing that the nation’s richest individuals have been “coddled
(5) ____ enough by a billionaire-friendly Congress”. Obama will also end tax (6) ____ for gas and oil
companies.
Warren Buffett outlined his proposals to put higher taxes (7) ____ the rich in the New York Times. He
wrote that the income tax he paid last year was $6,938,744, (8) ____ on to say: “That sounds like a lot of
money, but what I paid was only 17.4 per cent of my (9) ____ income and that’s actually a lower
percentage than was paid by any of the other 20 people in our office.” He highlighted (10) ____ unfair the
tax system was and how it favoured the mega-rich by saying that his middle-class employees had tax
burdens (11) ____ from 33 per cent to 41 per cent, with an average of 36 per cent.” Mr Buffett said there
were too many tax loopholes, which meant the richest pay (12) ____ less tax. Reports say the proposal is
likely to be called the Buffett Rule.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
(a)
(a)
(a)
(a)
(a)
(a)
(a)
(a)
(a)
(a)
(a)
(a)
Exercise 5.
1.
2.
3.
4.
5.
6.
7.
8.
thought
annuals
unveils
earners
length
broke
at
going
taxes
why
ranging
relations
(b)
(b)
(b)
(b)
(b)
(b)
(b)
(b)
(b)
(b)
(b)
(b)
things
annually
unveiled
earns
lengthy
beakers
on
go
taxable
what
breaking
relative
(c)
(c)
(c)
(c)
(c)
(c)
(c)
(c)
(c)
(c)
(c)
(c)
thoughts
annual
unveil
earnest
long
beaks
by
went
taxing
how
focusing
related
(d)
(d)
(d)
(d)
(d)
(d)
(d)
(d)
(d)
(d)
(d)
(d)
thinking
annualise
unravel
earning
longest
breaks
of
goes
tax exile
which
parting
relatively
Are the following statements true or false? Correct the false ones.
A new law to tax America’s riches t people has been passed.
The tax will only apply to America’s increasing number of billionaires.
The tax is to stop the rich paying less tax relative to middle earners.
An American billionaire suggested the new tax.
The billionaire paid under $7,000,000 in taxes last year.
The billionaire’s tax rate was just over 20 per cent.
The billionaire paid a lower rate of tax than his employees in his office.
There will also be a new tax for people who organise a buffet.
T/F
T/F
T/F
T/F
T/F
T/F
T/F
T/F
Source: http://www.breakingnewsenglish.com/1109/110916-paying_taxes.html
Grammar
VERBS FOLLOWED BY –ING OR INFINITIVE
Sometimes in a sentence, one verb follows another. Some verbs are followed by an infinitive (with or
without “to”), and others are followed by a gerund (verb + ing that is used as a noun). Whether you use a
gerund or an infinitive depends on the main verb in the sentence.


I expect to have the report done by Friday. [INFINITIVE+TO]
I anticipate having the report done by Friday. [GERUND - ING]
There are verbs that can be followed by either form with no difference in meaning. With some other
verbs, the to-infinitive and the gerund have different meanings.
Compare the following sentences:
 Go on reading the text
Go on to read the text.

We regret to inform you that your position at the company is being eliminated.
I regretted being late to the interview.
Exercise 6.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
Put the verbs in brackets into the correct form of gerund or infinitive.
I appreciate __________________________ (be) able to study in peace and quiet.
Something seems __________________________ (be) wrong with your design
Universities expect most academics __________________________ (have) a research interest and to
publish articles or books in that area.
I always dread __________________________ (speak) in front of people.
Nick is anxious about __________________________ (take) the examination.
After __________________________ (hear) the conditions I decided not apply for the job.
He avoided __________________________ (answer) my question.
I do __________________________ (admit) that I was wrong.
She finally completed __________________________ (write) her thesis.
The results appear __________________________ (supporting) your theory.
You can improve your English by __________________________ (use) the Internet.
We delayed __________________________ (report) the results until we were sure.
He denied __________________________ (copy) the information.
We could offer __________________________ (change) the time of the meeting.
Did she tell you __________________________ (make) five copies?
She refused __________________________ (cooperate) any longer.
By signing this form, you agree __________________________ (participate) in this research study.
The team threatened __________________________ (stop) their research.
Sorry, but I can't __________________________ (agree) with you on this.
Exercise 7.
Complete the text about efficient exam revision with the correct form of gerund or
infinitive.
It’s incredible thinking/to think that we do hundreds of exams at school and university, but many
students never pay much attention to how they revise. Here are just some ideas to help you revising/to
revise efficiently. Some people think that revising/to revise is a question of sitting/to sit down for hours
and hours with their notes. It isn’t. It is essential taking /to take frequent (but short!) breaks. This way
our mind stays alert and active. Just reading and reading/to read and read is not very sensible either.
After a while we think we know everything and we no longer pay attention to what we are reading.
Instead of doing/to do this, read and then stop and answer questions. Why? Seeing/To see if you have
really understood what you have read. That’s one reason why it can be a really good idea to work with
other students. Some people don’t mind revising/to revise alone but some people hate it. The good news
for those people is that discussing/ to discuss past exam questions with other students can really help
checking/to check that you know what you’re doing. And when you don’t understand something, don’t be
too frightened asking/to ask other people for help. Lastly, don’t forget keeping/to keep healthy. Eat good
food. Find enough time sleeping and taking/ to sleep and take exercise. When your brain stops
functioning, do sport, go cycling/to cycle, move your body. You know what the Romans said – a healthy
mind in a healthy body!
UNIT 8
Exercise 1.
1.
2.
3.
4.
5.
Discuss the following questions in pairs.
Do you think paying taxes is a good or bad thing?
What would happen if everyone stopped paying tax?
Would you look for ways to avoid paying tax?
Should poor people be exempt from paying tax (i.e. they don’t have to pay)?
What goods or services do you think should be taxed more heavily, and which should not be taxed
at all?
Exercise 2.
Fair or unfair? Complete this table with your partner(s). Change partners and
share what you wrote. Change and share again.
Taxes on…
income
property sales
food
tourists
inheritance
cigarettes
Exercise 3.
1.
2
3.
4.
5.
6.
7.
8.
9.
10.
Why fair?
Why unfair?
Match the following synonyms.
E creating
G ongoing
B huge
J quoted
H individuals
D proposals
I income
A highlighted
F relatively
C likely
A
B
C
D
E
F
G
H
I
J
pointed out
enormous
probably
plans
establishing
comparatively
continuing
people
earnings
cited
OBAMA’S NEW TAX FOR THE MEGA-RICH (16TH SEPTEMBER, 2011)
Exercise 4.
Put the correct words from the table below in the article.
U.S. President Barack Obama is (1) ____ about creating a new tax for America’s super rich. This means
anyone with an (2) ____ income of a million dollars or more. The plan is part of his ongoing efforts to
reduce the country’s huge deficit. Details of the new tax have not yet been (3) ____. White House insiders
say apart from raising more money, the aim is to ensure top (4) ____ are not paying lower tax rates than
middle earners. The idea for the new taxes came from billionaire investor Warren Buffett. Obama quoted
from him in a speech he made in August, arguing that the nation’s richest individuals have been “coddled
(5) ____ enough by a billionaire-friendly Congress”. Obama will also end tax (6) ____ for gas and oil
companies.
Warren Buffett outlined his proposals to put higher taxes (7) ____ the rich in the New York Times. He
wrote that the income tax he paid last year was $6,938,744, (8) ____ on to say: “That sounds like a lot of
money, but what I paid was only 17.4 per cent of my (9) ____ income and that’s actually a lower
percentage than was paid by any of the other 20 people in our office.” He highlighted (10) ____ unfair the
tax system was and how it favoured the mega-rich by saying that his middle-class employees had tax
burdens (11) ____ from 33 per cent to 41 per cent, with an average of 36 per cent.” Mr Buffett said there
were too many tax loopholes, which meant the richest pay (12) ____ less tax. Reports say the proposal is
likely to be called the Buffett Rule.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
(a)
(a)
(a)
(a)
(a)
(a)
(a)
(a)
(a)
(a)
(a)
(a)
Exercise 5.
1.
2.
3.
4.
5.
6.
7.
8.
thought
annuals
unveils
earners
length
broke
at
going
taxes
why
ranging
relations
(b)
(b)
(b)
(b)
(b)
(b)
(b)
(b)
(b)
(b)
(b)
(b)
things
annually
unveiled
earns
lengthy
beakers
on
go
taxable
what
breaking
relative
(c)
(c)
(c)
(c)
(c)
(c)
(c)
(c)
(c)
(c)
(c)
(c)
thoughts
annual
unveil
earnest
long
beaks
by
went
taxing
how
focusing
related
(d)
(d)
(d)
(d)
(d)
(d)
(d)
(d)
(d)
(d)
(d)
(d)
thinking
annualise
unravel
earning
longest
breaks
of
goes
tax exile
which
parting
relatively
Are the following statements true or false? Correct the false ones.
A new law to tax America’s riches t people has been passed.
The tax will only apply to America’s increasing number of billionaires.
The tax is to stop the rich paying less tax relative to middle earners.
An American billionaire suggested the new tax.
The billionaire paid under $7,000,000 in taxes last year.
The billionaire’s tax rate was just over 20 per cent.
The billionaire paid a lower rate of tax than his employees in his office.
There will also be a new tax for people who organise a buffet.
T/F
T/F
T/F
T/F
T/F
T/F
T/F
T/F
Source: http://www.breakingnewsenglish.com/1109/110916-paying_taxes.html
Grammar
VERBS FOLLOWED BY –ING OR INFINITIVE
Sometimes in a sentence, one verb follows another. Some verbs are followed by an infinitive (with or
without “to”), and others are followed by a gerund (verb + ing that is used as a noun). Whether you use a
gerund or an infinitive depends on the main verb in the sentence.


I expect to have the report done by Friday. [INFINITIVE+TO]
I anticipate having the report done by Friday. [GERUND - ING]
There are verbs that can be followed by either form with no difference in meaning. With some other
verbs, the to-infinitive and the gerund have different meanings.
Compare the following sentences:
 Go on reading the text
Go on to read the text.

We regret to inform you that your position at the company is being eliminated.
I regretted being late to the interview.
Exercise 6.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
Put the verbs in brackets into the correct form of gerund or infinitive.
I appreciate BEING (be) able to study in peace and quiet.
Something seems TO BE (be) wrong with your design
Universities expect most academics TO HAVE (have) a research interest and to publish articles or
books in that area.
I always dread SPEAKING (speak) in front of people.
Nick is anxious about TAKING (take) the examination.
After HEARING (hear) the conditions I decided not apply for the job.
He avoided ANSWERING (answer) my question.
I do ADMIT (admit) that I was wrong.
She finally completed WRITING (write) her thesis.
The results appear TO SUPPORT (supporting) your theory.
You can improve your English by USING (use) the Internet.
We delayed REPORTING (report) the results until we were sure.
He denied COPYING (copy) the information.
We could offer TO CHANGE (change) the time of the meeting.
Did she tell you TO MAKE (make) five copies?
She refused TO COOPERATE (cooperate) any longer.
By signing this form, you agree TO PARTICIPATE (participate) in this research study.
The team threatened TO STOP (stop) their research.
Sorry, but I can't AGREE (agree) with you on this.
Exercise 7.
Complete the text about efficient exam revision with the correct form of gerund or
infinitive.
It’s incredible thinking/to think that we do hundreds of exams at school and university, but many
students never pay much attention to how they revise. Here are just some ideas to help you revising/to
revise efficiently. Some people think that revising/to revise is a question of sitting/to sit down for hours
and hours with their notes. It isn’t. It is essential taking /to take frequent (but short!) breaks. This way
our mind stays alert and active. Just reading and reading/to read and read is not very sensible either.
After a while we think we know everything and we no longer pay attention to what we are reading.
Instead of doing/to do this, read and then stop and answer questions. Why? Seeing/To see if you have
really understood what you have read. That’s one reason why it can be a really good idea to work with
other students. Some people don’t mind revising/to revise alone but some people hate it. The good news
for those people is that discussing/ to discuss past exam questions with other students can really help
checking/to check that you know what you’re doing. And when you don’t understand something, don’t be
too frightened asking/to ask other people for help. Lastly, don’t forget keeping/to keep healthy. Eat good
food. Find enough time sleeping and taking/ to sleep and take exercise. When your brain stops
functioning, do sport, go cycling/to cycle, move your body. You know what the Romans said – a healthy
mind in a healthy body!