A tax haven is a place with extremely low tax rates. The rationale is that rich people and businesses can choose where to pay tax, so they are attracted to places with the lowest tax rates. As a result, the tax havens receive tax income that would otherwise go to other countries. Tax havens are good for both taxpayers and for the people of the tax havens. To what extent do you agree or disagree?
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Include an introduction and conclusion
A conclusion is essential for IELTS writing task 2. It is more important than most people realise. You will be penalised for missing a conclusion in your IELTS essay.
The easiest paragraph to write in an essay is the conclusion paragraph. This is because the paragraph mostly contains information that has already been presented in the essay – it is just the repetition of some information written in the introduction paragraph and supporting paragraphs.
The conclusion paragraph only has 3 sentences:
- Summary
- Restatement of thesis
- Prediction or recommendation
Example:
To summarize, a robotic teacher does not have the necessary disciple to properly give instructions to students and actually works to retard the ability of a student to comprehend new lessons. Therefore, it is clear that the idea of running a classroom completely by a machine cannot be supported. After thorough analysis on this subject, it is predicted that the adverse effects of the debate over technology-driven teaching will always be greater than the positive effects, and because of this, classroom teachers will never be substituted for technology.
Start your conclusion with a linking phrase. Here are some examples:
- In conclusion
- To conclude
- To summarize
- Finally
- In a nutshell
- In general