50. (33327-!-item-!-188;#058&007566)
When people evade income taxes by not declaring taxable income, a vicious cycle results. Tax evasion forces lawmakers to raise income tax rates, which causes the tax burden on nonevading taxpayers to become heavier. This, in turn, encourages even more taxpayers to evade income taxes by hiding taxable income.
The vicious cycle described above could not result unless which of the following were true?
(A) An increase in tax rates tends to function as an incentive for taxpayers to try to increase their pretax incomes.
(B) Some methods for detecting tax evaders, and thus recovering some tax revenue lost through evasion, bring in more than they cost, but their success rate varies from year to year.
(C) When lawmakers establish income tax rates in order to generate a certain level of revenue, they do not allow adequately for revenue that will be lost through evasion.
(D) No one who routinely hides some taxable income can be induced by a lowering of tax rates to stop hiding such income unless fines for evaders are raised at the same time.
(E) Taxpayers do not differ from each other with respect to the rate of taxation that will cause them to evade taxes.
答案是C,但是我选的是D,为什么呢?
这题应该是问假设吧?C是什么意思呢?我完全没有理解~D为什么不对呢?
D讲降低税率怎么怎么样,跟题干里说的提高税率在逻辑上并不相关吧
C说的是:法律制定者为了国家能收取一定税收而设立所得税税率的时候,并没有充分考虑到那些由于应纳税人逃税而造成的税收损失. 这正好补齐了题干中的缺口.
试想,若法律制定者充分考虑了那些由于应纳税人逃税而造成的税收损失,那么他们就不会靠提高税率的办法来解决问题,因为问题并不一定在于税率不够高,而更有可能是因为税基不够高.题干中所说的恶性循环正是建立在选项C的基础上的.
D讲降低税率怎么怎么样,跟题干里说的提高税率在逻辑上并不相关吧
C说的是:法律制定者为了国家能收取一定税收而设立所得税税率的时候,并没有充分考虑到那些由于应纳税人逃税而造成的税收损失. 这正好补齐了题干中的缺口.
试想,若法律制定者充分考虑了那些由于应纳税人逃税而造成的税收损失,那么他们就不会靠提高税率的办法来解决问题,因为问题并不一定在于税率不够高,而更有可能是因为税基不够高.题干中所说的恶性循环正是建立在选项C的基础上的.
我认为的C正好Kwang的相反。C的意思应该是法律制定者为了国家能收取一定税收而设立所得税税率的时候,他们不允许纳税人逃税而造成税收损失过大。如果这个是真的,那么恶性循环就能避免。
我认为的C正好Kwang的相反。C的意思应该是法律制定者为了国家能收取一定税收而设立所得税税率的时候,他们不允许纳税人逃税而造成税收损失过大。如果这个是真的,那么恶性循环就能避免。
两个问题.
1. allow for没有"允许"的意思;
2. 题目要求找到的是一个保证恶性循环存在的假设,而不是使恶性循环不存在的假设.
两个问题.
1. allow for没有"允许"的意思;
2. 题目要求找到的是一个保证恶性循环存在的假设,而不是使恶性循环不存在的假设.
两个意思一起搞错了,负负得正了。
恶性循环不会产生除非下面那个为真?意思是下面那个为真恶性循环就会产生。看来我的not..... untill...正好理解反了。
感谢纠正。
ALLOW FOR是考虑到的意思。
这个理解对就好办了,理解为允许就错了
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