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标题: 求助!!!OG 10th 的CR 122题! [打印本页]

作者: jameshzd    时间: 2011-5-25 15:51
标题: 求助!!!OG 10th 的CR 122题!
完全没明白og解释的是什么。。。请哪位高人把c选项帮忙解释一下?小女不甚感激啊~
作者: sdcar2010    时间: 2011-5-25 19:51
Can you post the question and answer choices here?
作者: jameshzd    时间: 2011-5-25 20:43
好的,呵呵,谢谢啊。
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 taxs by hiding taxable income.
the vicious cycle described above could noy result unless wihch of the following were true?

答案:when lawmakers establish income tax rates in order to generate a certian level of revenue, they do not allow adquetely for revenue that will be lost through evasion.
麻烦sdcar2010 帮我讲解下为什么是这个答案啊?感激啊!!
作者: xiangxiaolv    时间: 2011-5-25 22:27
呵呵,其实楼主应该把其他选项Po上来的
作者: xiangxiaolv    时间: 2011-5-25 22:37
该题的逻辑是:tax rate↑ → tax burden↑ → people who evade↑

问:The vicious cycle described above could not result unless wihch of the following were true?
这是个双重否定句,比较难理解,故变形为肯定句为:
问:The vicious cycle described above would result if wihch of the following were true?

根据题目的逻辑推理,从源头处找答案,可知tax rate 的制定不合理是始作俑者,答案也就出来了

希望对你有帮助!
作者: sdcar2010    时间: 2011-5-26 00:37
When people evade income taxes by not declaringtaxable income, a vicious cycle results. Tax evasion forces lawmakers to raiseincome tax rates, which causes the tax burden on nonevading taxpayers to becomeheavier. This, in turn, encourages even more taxpayers to evade income taxes byhiding taxable income.

The vicious cycle described above could not result unlesswhich of the following were true?

(A) An increase in tax rates tends to function as anincentive for taxpayers to try to increase their pretax incomes.

(B) Some methods for detecting tax evaders, and thusrecovering some tax revenue lost through evasion, bring in more than they cost,but their success rate varies from years to year.

(C) When lawmakers establish income tax rates in order togenerate a certain level of revenue, they do not allow adequately for revenuethat will be lost through evasion.

(D) No one who routinely hides some taxable income can beinduced by a lowering of tax rates to stop hiding such income unless fines forevaders are raised at the same time. C

(E) Taxpayers do not differ from each other with respectto the rate of taxation that will cause them to evade taxes.


Explanation: (C) they do not allow adequately for revenue that will be lost through evasion --> they did not anticipate such evasion and they did not set the tax rate accordingly to compensate for such evasion. This condition is required for the argument to hold. Otherwise, the tax evasion would not initiate the vicious cycle since the lawmakers anticipated the shortfall and took it into account when setting the tax rate.
作者: jameshzd    时间: 2011-5-26 08:27
我这人比较懒。。。嘻嘻,不好意思啊,下次不会偷懒鸟
作者: jameshzd    时间: 2011-5-26 08:40
其实我主要是不懂C选项的   they do not allow adequately for revenue that will be lost through evasion 我不明白既然taxmakers 制定tax rates 是不让收入通过evasion而流走,那么这样的结果是The vicious cycle described above could not result 。可是答案解释恰恰相反: they did not anticipate such evasion and they did not set the tax rate accordingly to compensate for such evasion. 所以我怀疑我的在c 选项的理解上出了问题。请楼上两位帮忙解释下?
作者: sdcar2010    时间: 2011-5-26 09:14
LZ, you need to understand the mechanism of a vicious cycle: tax evasion --> raising tax rate --> more tax evasion --> raising tax rate even higher.

If C) is right, then tax evasion would not cause a big dent in the revenue collected, thus, no need to raise tax rate. The cycle would NOT be able to feed itself.
作者: jameshzd    时间: 2011-5-26 09:32
You shed light on my question, thanks a lot.
But i disagree with your saying that the cycle would be able to feed itslef.  I think it is the motives that taxmakers do not want to lose revenue by way of tax evasion, which make them constantly raise tax rate. And in turn, set the machanism constantly working. what do you think of my thought?
作者: crystalbain    时间: 2011-5-26 12:00
they DO NOT WANT to lose revenue by way of tax evasion doesn't means that they CAN really avoid every way of tax evasion.Therefore ,we can say that,  for tax lawmakers to set initial tax rate ,here are 2 choices available: 1. set a tax rate that takes loss of tax through tax invasion into considerration(which won't bigin the vicious circle,at least in a short term ) 2. set a tax rate which doesn't leave room for tax evasion (which will lead the vicious circle soon as there are always people looking for ways of tax evasion )

Making up for the lost revenue through tax evasion is not the only motive for tax lawmakers to rise the tax rate, therefore, we can't say that the vicious circle is always ongoing~~
作者: sdcar2010    时间: 2011-5-26 12:20
You shed light on my question, thanks a lot.
But i disagree with your saying that the cycle would be able to feed itslef.  I think it is the motives that taxmakers do not want to lose revenue by way of tax evasion, which make them constantly raise tax rate. And in turn, set the machanism constantly working. what do you think of my thought?
-- by 会员 jameshzd (2011/5/26 9:32:58)


As a rule of thumb, you CANNOT bring in your OWN reasons into the argument when doing CR. The stimulus has clarified the meaning of vicious cycle.
作者: jameshzd    时间: 2011-5-26 14:50
thank you vey much for your help.
the phrase "not allow for " should be correctly construed as the meaning of failing to take sth into considerastion rather than miscontrued as the meaning of failing to allow sth. This is where i  misundertood the choice C.





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