The policy of applying indirect taxes, like value added tax and excise

Question

The policy of applying indirect taxes, like value added tax and excise duties, that were enforced in Lithuania was less strict when compared to the European Union’s members’ in 2000, which imposed tax rules and tariffs that, for the most part, needed to be tightened in order to harmonize with the EU’s requirements and not to loosen it  for the purpose of remaining competitive with trading partners outside of the EU.

(A) The policy of applying indirect taxes, like value added tax and excise duties, that were enforced in Lithuania was less strict when compared to the European Union’s members’ in 2000, which imposed tax rules and tariffs that, for the most part, needed to be tightened in order to harmonize with the EU’s requirements and not to loosen it

(B) The policy of applying indirect taxes, including value added tax and excise duties, enforced in Lithuania was less strict when compared with the policy applied by the European Union’s members in 2000, imposing tax rules and tariffs that, for the most part, needed to be tightened so that the country would harmonize with the EU’s requirements rather than loosening them

(C) When it was compared with that enforced by members of the European Union in 2000, the policy of applying indirect taxes, like value added tax and excise duties, that were enforced in Lithuania and that were less strict, were imposing tax rules and tariffs that, for the most part, needed to be tightened in order to harmonize with the EU’s requirements rather than loosening them

(D) Compared with that enforced by members of the European Union in 2000, the policy of applying indirect taxes, like value added tax and excise duties, that was enforced in Lithuania was less strict, imposing tax rules and tariffs that, for the most part, needed to be tightened so that the country would harmonize with the EU’s requirements rather than loosened

(E) In 2000, Lithuania, compared with the members of the European Union, had a policy of applying indirect taxes, including value added tax and excise duties, that were enforced less strictly, since it imposed tax rules and tariffs that, for the most part, needed tightening in order that they would harmonize with the EU’s requirements and not to loosen

JoshKnewton · Accepted Answer

The answer is D.

Eliminate A; the verb "were" in the adjective clause "that were enforced" does not agree with the singular "policy," and "tightened...and not to loosen it" is not a parallel comparison (great job Vivek!) between the two actions that could be applied to the "tax rules and tariffs."

The "compared to/with" distinction, is quite subtle; "compared with" generally highlights differences, whereas "compared to" points out similarities.

There's a lot underlined here, and a great strategy when there's so much going on is to focus on what's tested. We know that there is some sort of subject/verb agreement issue to watch out for and that there is a comparison at the end of the underlined portion. It seems as though many of you picked right up on the S-V agreement error and eliminated choices C and E.

Many pick up on the pronoun errors and awkward constructions in these options.
Here comes the B versus D battle that's going on here. The other thing to notice about this sentence, as stated before, is this "rather than." As SOON as you see "than," look for a correctly formed, parallel, logical comparison.

Let's check out the different things compared in B and D:

"tax rules and tarrifs that..."

B) needed to be TIGHTENED...rather than LOOSENING THEM
D) needed to be TIGHTENED...rather than LOOSENED

Choice D is wordy, but correct. Choice D makes the parallel comparison here between the two actions applied to the "tax rules and tariffs." Additionally, the pronoun "them" is totally unnecessary and creates an awkward, redundant construction. Though some pronoun use on the GMAT may be flexible, if your really stuck between two options and one contains an unnecessary pronoun, choose the other option. We KNOW that the adjective clause describes the tax rules and tariffs. The comparison is already unparallel, but using the unnecessary "them" also makes it redundant.

For example:
"The dog that I am petting and walking it belongs to my brother."

Look how awkward that "it" is!

The "when compared with" in B is much less preferable to "compared with" alone. Why use "when" if you don't need it? "When" specifically refers to time, and this sentence is not about a specific time at which the two policies were compared; in 2000, compared with another policy, the policy in Lithuania was less strict. Try to reserve "when" to describe a time period.
Some get thrown off by the use of "that" in choice D. But remember; as long as "that" replaces the other singular item in a comparison, it's totally fine. Here, "Compared with THE POLICY enforced by...THE POLICY enforced in Lithuania..."

The comparison is parallel and logical.

Some get stuck on the use of "like" here. "Like" can be used to compare two nouns, and it can also mean "such as." Though "like" is more casual than "such as," "like" is a preposition that can be used to introduce noun examples. When the GMAT wants to test the misuse of "like," it will use "like" to compare two things
that are not nouns. Whereas a parallelism error is enough to eliminate an option, a casual, but not incorrect, use of "like" is not an error.

The answer is D. Remember to focus on what's important, including comparison terms and S-V agreement. As soon as you see a "than" or "as...as" construction, eliminate comparisons that are not parallel or logical. Watch out for unnecessary and awkward pronouns.
Remember: "that" can be used to replace a singular item in a comparison.

Use the differences between options to help, and if a construction seems awkward but you can't quite figure out why, hold onto it and use the differences between this option and other options you're left with to eliminate ERRORS.

321kumarsushant · Answer

+1 for D.

pl post OA

(A) The policy of applying indirect taxes, like value added tax and excise duties, that were enforced in Lithuania was less strict  when compared to the European Union’s members  in 2000, which imposed tax rules and tariffs that, for the most part, needed to be tightened in order to harmonize with the EU’s requirements and not to loosen it - wrong comparison

(B) The policy of applying indirect taxes, including value added tax and excise duties, enforced in Lithuania was less strict when compared with the policy applied by the European Union’s members in 2000, imposing tax rules and tariffs that, for the most part, needed to be tightened so that the country would harmonize with the EU’s requirements rather than loosening  them

(C) When it was compared with that enforced by members of the European Union in 2000, the policy of applying indirect taxes, like value added tax and excise duties, that were enforced in Lithuania and that were less strict, were imposing tax rules and tariffs that, for the most part, needed to be tightened in order to harmonize with the EU’s requirements rather than loosening  them

(D) Compared with that enforced by members of the European Union in 2000, the policy of applying indirect taxes, like value added tax and excise duties, that was enforced in Lithuania was less strict, imposing tax rules and tariffs that, for the most part, needed to be tightened so that the country would harmonize with the EU’s requirements rather than loosened

(E) In 2000, Lithuania, compared with the members of the European Union, had a policy of applying indirect taxes, including value added tax and excise duties, that were enforced less strictly, since it imposed tax rules and tariffs that, for the most part, needed tightening in order that  they  would harmonize with the EU’s requirements and not to loosen

daagh · Answer

Very often, behind every suh long passage that is meant to overawe the audience into bewilderment and abandonment, there will always be a simple facet of grammar or idiom that will stick out the correct choice from the rest.

Here, the subject is policy and its verb is ‘needed to be tightened’. Its parallel verb should be ‘not loosened”. Any other form such as to loosen, not to loosen, or loosening is wrong; you will find only answer D has the correct form of the parallel verb and is the correct choice.

NIkhdy · Answer

can't that refer to taxes could u please explain 
also any references on the use of "that" would be much appreciated.

sayantanc2k · Answer

There are a numer of "that"-s in the sentence. Which one are you referring to?

Compared with  that  enforced by members of the European Union in 2000, the policy of applying indirect taxes, like value added tax and excise duties,  that  was enforced in Lithuania was less strict, imposing tax rules and tariffs  that , for the most part, needed to be tightened so  that  the country would harmonize with the EU’s requirements rather than loosened for the purpose of remaining competitive with trading partners outside of the EU.

that : pronoun referring to "the policy" (creating a different copy of the noun "the policy", a different copy that was enforced in EU).

that  (This seems to be the one you referred): pronoun referring to "the policy" (referring to the "policy" itself that was enforced in Lithuania). This "that" cannot refer to "indirect taxes" since in that case the subject "the policy" would not have a verb.

shekhu · Answer

Is the usage of like in " like value added tax and excise duties" correct.  daagh  Can you clear this doubt please?

daagh · Answer

'Such as' could have been preferred rather than 'like' to introduce these examples. But no choice seems to have 'such as' Therefore, cursingly we to go for the next best. But one never sees so many modifiers in one pick in the ordinary business of formal writing.

sandesh87 · Answer

Such as vs like has more priority in GMAT. How can like be used to introduce examples

Mpuneet · Answer

Okay, A is out. ‘Were’ doesn’t agree with the noun ‘policy’ because one is plural and the other is singular. C and E seem to awkwardly phrased to be correct, so I am going to compare B and D first. D seems a bit more wordy but it is B that has the really redundant words. The pronoun ‘them’ is unnecessary and ‘when’ in ‘’when compared with’ is too. Also B makes a parallelism mistake too. B is the right choice

VerbalBot · Answer

Automated notice from GMAT Club VerbalBot: 

A member just gave Kudos to this thread, showing it’s still useful. I’ve bumped it to the top so more people can benefit. Feel free to add your own questions or solutions.

 This post was generated automatically.

The policy of applying indirect taxes, like value added tax and excise

Prep Toolkit

Top 5 GMAT Debrief Videos

615 to 715 in 15 Days (Ria's Strategies)

More than Quant/Verbal Abilities: Speed vs. Accuracy

745 with Only Self-Prep and GMAT Club

From 555 to 765: 210-point Improvement

Perfect 805 Score Debrief by Julia

My Rewards

GMAT Sentence Correction (SC - EA only) Questions

The policy of applying indirect taxes, like value added tax and excise

Prep Toolkit

615 to 715 in 15 Days (Ria's Strategies)

More than Quant/Verbal Abilities: Speed vs. Accuracy

745 with Only Self-Prep and GMAT Club

From 555 to 765: 210-point Improvement

Perfect 805 Score Debrief by Julia

My Rewards