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The author refers to the correlation between higher earnings and higher education in order to point out
The fourth sentence of the second paragraph only tells us why a graduate tax would be fair to those who pay it, not how it will serve the interests of society.
The passage is not concerned with individuals' financial planning.
The passage is not concerned with competition on the job market.
While the Initial Reading showed us that second paragraph is concerned with the financial logic of the graduate tax system, this is not the purpose of mentioning the correlation...between higher earnings and higher education. This point is mentioned in reference to a different focus of the second paragraph.
The third sentence of the second paragraph raises a possible objection to the fairness of the graduate tax, by mentioning that higher education may not be the sole factor contributing to higher earnings, and therefore some people might be taxed for a good from which they did not benefit. This objection undermines the moral validity of the proposed graduate tax.
The fourth sentence responds to this objection by implying that the correlation is good enough to show that such people would be exceptions to the rule, and that, therefore, successful graduates would be, by and large, fairly taxed by a graduate tax system.