The topic of taxing high-income earners has consistently appeared in IELTS Writing Task 2, particularly during 2019-2023. Based on analysis from leading IELTS resources, this theme has appeared in various forms, focusing on wealth distribution, social equality, and economic policies. Let’s examine a commonly encountered question format:
Some people believe that governments should tax high-income earners at a higher rate than those on lower incomes. Others argue that everyone should pay the same proportion of their income as tax. Discuss both views and give your own opinion.
Progressive taxation debate showing high and low income groups
Analysis of Question Requirements
This question requires:
- Discussion of both perspectives on tax rates
- Clear personal stance
- Balanced argument structure
- Relevant examples and supporting evidence
- Logical conclusion
Sample Essays with Different Band Scores
Band 8 Sample Essay (295 words)
The debate over whether wealthy individuals should pay higher tax rates than those with lower incomes remains contentious in many societies. While both sides present valid arguments, I believe a progressive tax system is more beneficial for society overall.
Proponents of uniform tax rates argue that treating all citizens equally regardless of income level is fundamentally fair. They contend that charging the same percentage ensures everyone contributes proportionally to their earnings, preventing discrimination against successful individuals. Furthermore, supporters suggest that lower tax rates for high earners encourage economic growth by promoting entrepreneurship and investment.
However, advocates of progressive taxation present more compelling arguments. Higher tax rates for wealthy citizens help reduce income inequality and ensure essential public services. When affluent individuals contribute a larger share, governments can better fund healthcare, education, and infrastructure projects that benefit the entire population. Moreover, those with higher incomes generally utilize more public resources and infrastructure to generate their wealth, justifying their increased contribution.
From my perspective, progressive taxation is more effective for societal development. In countries like Denmark and Norway, where progressive tax systems are well-established, we observe higher standards of living and better social mobility. This approach ensures a more equitable distribution of resources while maintaining economic stability. Additionally, progressive taxation helps create a social safety net that promotes innovation by reducing the risks associated with entrepreneurship.
In conclusion, while uniform taxation appears fair on the surface, progressive tax rates better serve society’s needs by promoting economic equality and social development. Governments should implement carefully designed progressive tax systems that balance wealth redistribution with economic growth incentives.
Band 6.5 Sample Essay (273 words)
The question of whether rich people should pay more taxes than others is an important topic these days. There are different opinions about this issue, and I will discuss both sides.
Some people think everyone should pay the same tax rate. They say it’s not fair to make rich people pay more just because they earn more money. For example, if someone works hard to become successful, they shouldn’t be punished with higher taxes. Also, many rich people create jobs and help the economy grow, so charging them more tax might make them less willing to invest their money.
On the other hand, others believe rich people should pay higher taxes. They think this helps make society more equal. When wealthy people pay more, the government can use this money to help poor people and improve public services like schools and hospitals. In many countries, this system works well and helps reduce the gap between rich and poor people.
I think rich people should pay higher tax rates. This is because they can afford to pay more without affecting their quality of life too much. Also, they often benefit more from government services like roads and security, so it makes sense for them to contribute more. However, the tax rates shouldn’t be too high, or rich people might move their money to other countries.
In conclusion, while both sides have good points, I support higher taxes for wealthy people because it helps create a better society for everyone. The government should find the right balance to make the system fair and effective.
Analysis of Band Scores
Band 8 Essay Analysis
- Task Achievement (8): Comprehensive coverage of both views with clear position
- Coherence & Cohesion (8): Well-organized paragraphs with effective linking
- Lexical Resource (8): Sophisticated vocabulary use
- Grammar (8): Complex structures with minimal errors
Band 6.5 Essay Analysis
- Task Achievement (6): Basic coverage of main points
- Coherence & Cohesion (7): Clear organization but simpler linking
- Lexical Resource (6): Limited range of vocabulary
- Grammar (7): Mix of simple and complex structures
Key Vocabulary
- Progressive taxation (n) /prəˈɡresɪv tækˈseɪʃən/ – system where tax rate increases with income
- Economic disparity (n) /ˌekəˈnɒmɪk dɪˈspærəti/ – difference in economic well-being
- Wealth redistribution (n) /welθ ˌriːdɪstrɪˈbjuːʃn/ – transfer of wealth from rich to poor
- Social mobility (n) /ˈsəʊʃl məˈbɪləti/ – ability to move between social classes
- Public infrastructure (n) /ˈpʌblɪk ˈɪnfrəstrʌktʃə/ – basic physical systems of a country
Practice Suggestions
Consider practicing with these related topics:
- Should there be a maximum limit on personal wealth?
- Is it fair to have different tax rates for different types of income?
- Should inheritance be heavily taxed?
Share your practice essays in the comments section for feedback and discussion with other learners.
