📋 Written Ability Test (WAT) / Essay Analysis Guide: Can Progressive Taxation Reduce Income Inequality Effectively?

🌐 Understanding the Topic’s Importance

Progressive taxation aligns with broader themes of equity, sustainable development, and fiscal responsibility—key concerns for governments and corporations alike.

📝 Effective Planning and Writing

• Time Allocation (30 minutes):
• ⏱️ Planning: 5 minutes
• ✍️ Writing: 20 minutes
• 🔄 Review: 5 minutes
• Word Count Distribution (500 words):
• 📖 Introduction: 70 words
• 📚 Body: 350 words
• 📝 Conclusion: 80 words

💡 Introduction Techniques for Essays

1. Contrast Approach: “While global wealth surges, so does inequality, underscoring the need for progressive taxation to bridge the economic divide.”
2. Historical Context: “From Roosevelt’s New Deal to contemporary Nordic models, progressive taxation has been central to combating inequality.”

📊 Structuring the Essay Body

• 🏆 Achievements: Highlight success stories (e.g., Sweden’s low inequality due to high progressivity).
• ⚖️ Challenges with Comparisons: Discuss tax evasion using examples like the Panama Papers.
• 🔮 Future Outlook: Digital tools for taxation and global cooperative frameworks.

📄 Concluding Effectively

1. Balanced Approach: “Progressive taxation, while effective, must evolve with digital innovations and global cooperation to address its limitations.”
2. Vision-Oriented Conclusion: “As economic disparities rise, progressive taxation remains a cornerstone for achieving social equity.”

🔍 Analyzing Successes and Shortcomings

• 🏅 Achievements: Enhanced public welfare, reduced inequality.
• ⚠️ Challenges: Administrative inefficiency, tax evasion.
• 🌍 Global Context: Nordic vs. U.S. models.

🌱 Recommendations for Sustainable Progress

1. 🤝 Strengthen international tax cooperation.
2. 🤖 Leverage AI for efficient tax administration.
3. 📢 Enhance public awareness to build tax compliance.

✍️ Sample Short Essays

• Balanced Perspective: “While progressive taxation curbs inequality, its efficacy depends on robust enforcement and global alignment.”
• Solution-Oriented: “By addressing tax evasion and integrating AI, progressive taxation can achieve its redistributive goals effectively.”
• Global Comparison: “Nordic countries demonstrate how high taxation and welfare spending reduce inequality, offering lessons for emerging economies.”