Voici deux exemples de Q2 en anglais sur des sujets d’actualité. Entraîne-toi à rédiger avant de lire les propositions de correction !
Exemple n° 1
Why should there be a tax on big tech? How can it become a reality?
To grapple with its severe housing crisis that leaves thousands of people homeless, the city of San Francisco is planning to redistribute corporate tax.
The rub is that the many locally-based Big Tech companies oppose the project. And yet, they are partly responsible for rising home prices in cities that are being gentrified. Indeed having digital companies in one’s town is double edged: it generates riches as much as it exposes the most destitute denizens. Because of Amazon and the likes, society is undergoing overwhelming transformations and it is not fair that public authorities should be the only ones having to deal with this.
Unfortunately, it is a fact; the Big Five are known for developing special skills in tax avoidance. They are somewhat immaterial and ubiquitous; therefore it is easy for them to hide in tax havens and not pay their fair share. But this represents a huge shortfall for countries like the USA and the UK.
Now what can be done to impose tax on big firms in the countries where they effectively do business and not in those where they shift their profits? One solution would be to impose a unitary tax. Such tax would require a worldwide agreement to ensure the same corporate tax policy according to well defined criteria. It would also require the backing of public opinion. If not, it will never prove relevant.
Alas, there is one last obstacle: Donald Trump in his fiscal program that favors the megarich. He will be a hard one to convince of the necessity of a unitary tax.
• Corporate tax : impôt sur les sociétés
• The rub is that : le hic est que
• A denizen : un habitant
• Ubiquitous : omniprésent
• A tax haven : un paradis fiscal (haven = havre)
• To do business : faire des affaires
Exemple n° 2
Is now a good time to enjoy retirement in Britain?
Old age pensioners in Britain used to have a lot to complain about: almost half of them were struggling financially, and they faced the indifference of politicians and society. But things have taken a turn for the better.
On overall, retirees are financially better-off. Indeed, the amount of money they can spend on leisure activities has increased much faster than in the rest of the population, and they can enjoy dining out or treat themselves. Businesses have been quick to grab these consumers and developers are putting posh and fancy retirement homes on the market.
Yet, state pensions are a pittance and are about five times lower than the average median time salary. But low income pensioners complement these pensions with benefits which have increased more from them than for the rest of the population. Those who draw private sector pensions are more financially comfortable, as they are reaping the benefits of a strong stock market. Furthermore, most senior citizens have paid off their mortgage by the time they retire, and having no housing cost to subtract, they disposable income is much higher. Besides, many skilled or well educated pensioners work post retirement jobs as their qualification and degrees are much sought after in the finance or media sectors. Being productive and creative, they can supplement their pensions with wages or fees if they are self-employed.
Nevertheless, many inequalities have risen and will keep rising: between the poorest and most affluent retirees, between those with a degree and the poorly educated, and finally between those who retired a while ago with a comfortable pension and those retiring now.
• Old age pensioners (OAP), pensioners, retirees : retraités
• Better-off : plus aisés
• Posh : chic
• To reap the benefits of : récolter les fruits de