小女愚钝，求助大家一道逻辑

og_11_v70/ og_10_122

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 non-evading 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 years 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.
            (C)

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

麻烦大家帮我看看，虽然知道答案是C了，但是对于E的把握不是很明确，这里E的意思是说taspayer对于不同的taxation rate的态度不会变还是说不同的taxpayers对于taxation rate的态度无差别啊。拜托大家帮我解答一下吧。谢谢谢谢了

哦，~~经你一说我明白了，应该是的，谢谢啊@！谢谢，中秋快乐，中秋节还在帮人解答问题，好人会有好报哒~~谢谢你