求教实在不明白的一道题

sdcar2010

In E, those who did not pay federal tax have decided not to pay the tax while those who did not pay state tax have simply forgotten to pay.  Therefore, the former won't pay back the owned tax with or without a tax amnesty while the latter might.

sdcar2010

nn请教，不知道我这么想对不对呢？
不想交的人：心理是就想逃税，以前有惩罚措施所以不得不交，现在惩罚措施取消后，立马不交税了——program实施后revenue下降——far lower percentage of total tax ——federal
忘了交的人：即使惩罚措施取消，还是容易健忘，还是忘了交——program实施后revenue不变——relatively higher percentage of total tax——state

-- by 会员 托福要考一百一 (2011/6/13 18:30:37)

Close but not perfect:
Federal: 不想交的人, with or without the program, they WILL NOT pay tax since they do not intend to pay in the first place.
State: 忘了交的人, they might pay the tax under the new program once they remember to pay.