Text 3 The past five years have been a bad time to be a taxpayer in Europe.Across the continent,govemments have relied heavily on tax rises to cut budget deficits,increasing the total burden by almost 5%of GDP in France and Greece.But rather than raise taxes any further,many countries are startin8 to cut them.The European Commission reckons that the euro zone's tax-to-GDP ratio stabilised in 2013 and is now falliry;.In January France announced plans to cut payroll taxes by 30 billion.This month Italy unveiled income-tax cuts worth 10 billion for those earning less than 25,000 a year.This week Britain proposed tax cuts for most people on low or medium incomes.Ireland and Sptun are also planning tax cuts later this year.Lower taxes may be popular,but how are such giveaways being financed?Few countries have Lhe scope to borrow much more.The commission has criticised France and Spain for repeatedly missing their deficit-reduction targets,though it is not taking action agsunst them.Italy's high level of public debt,which hit 133%of GDP in 2013,has also landed it on the commission's fiscal"watch list".Instead,most countries plan to pay for their tax proposals with public-spending cuts.Italy says it will reduce spendirg by an extra 7 billion this year and save a further 2.2 billion thanks to lower yields on its debt-though these figures may prove optimistic.The politician8 hope that lower taxes will boost growth.As euro-zone countries cannot devalue or lower their own interest rates,tax cuts are one of the few ways of trimming business costs fast,says Guillaume Menuet at Citigroup.France and Italy both hope to improve their competitiveness by reducing the tax"wedge"between employers'costs and what workers actually take home.In 2012 this tax take reached nearly 50%of the payroll biU in France and Italy,against an OECD average of just 36%.Some economists doubt that cutting income tax,Italy's approach,is the best way forward.Instead,they favour slashing Europe's high employer-paid socild security charges,as France proposes to do.Ihis would directly lower labour costs,encouraging companies to hire extra workers as well as to increase their invesLmenl.That would aLso give a welcome boost to growth.
France and Spain have been blamed for_____
细节题。根据题干France and Spain，blamed ror等词定位到第三段第三句：The commission has criticised France and Spain for repeaLedly missing their deficiL-reduction targets,though it is nol taking action against them.其中blamed=criticised；而原文for之后的内容就是答案来源句，即repeatedly missing their deficit-reduction targets“一次又一次未达到减少赤字的目标”，与之相等的选项是[D]．其中being unable to=missing;reduce their deficit=their deficit-reduction targets;故[D]为正确答案。
