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Question 32·Medium·Text Structure and Purpose

Environmental economists often argue that increasing gasoline taxes is the most effective way to reduce carbon emissions from cars, because higher prices motivate drivers to choose more efficient vehicles or travel less. Yet this policy tool tends to burden low-income commuters who have limited access to public transportation. For that reason, some researchers propose a refundable carbon tax that returns revenue to households as cash dividends.

Which choice best describes the function of the underlined sentence?