期待有人帮我解答。。。

m313739540 · 发表于 2010-5-25 10:57:40

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 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 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.

(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，在建立税率的时候，如果充分考虑了收入会through evasion 流失跟原题有什么关系。。不明白。。。

Outsider1988 · 发表于 2010-5-25 11:33:33

同问啊

是不是说lawermaker在建立可以获得收入的个人税率时，不把revenue但是是通过evasion的方式的那部分考虑进去？？？

那样不就与逃不逃税的revenue都无关了吗，

其实我也不是很懂。。。

mapleaf · 发表于 2010-5-25 11:51:08

我想C是说当他们制定一个使他们可以获得一个固定水平税收收入的税率时，他们不太考虑流失的部分。也就是一定程度上默许了它的存在，这样即使有流失，他们也不会提高税率从而引发恶性循环

cosuede · 发表于 2010-5-25 11:59:11

题目讲的是逃税会给当前的税制造成一个恶性循环。越有人逃税，政府就越加大税率，税率越大，逃税的人越多（以前正常纳税的人，现在也不堪重税，开始逃税了）

题目问：下面5个情况，哪一个会导致上面“恶性循环”发生呢？
(A) An increase in tax rates tends to function as an incentive for taxpayers to try to increase their pretax incomes.
这个讲增加税前收入，跟原论述无关
(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.
这个讲发现逃税的手段，跟原论述无关
(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.
这个是正确答案，说明，政府之所以在有人逃税进而继续增加税率，由于政府要维持一个稳定的收入，不准许逃税造成政府收入减少
(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.
这个讲如何让逃税人来不逃，说除了降低税率外，还要增加逃税的罚款。这个也不会造成上面的“恶性循环”，是讲避免这个恶性循环的建议。
(E) Taxpayers do not differ from each other with respect to the rate of taxation that will cause them to evade taxes.
这个讲纳税人的纳税率都一致，也不会导致“恶性循环”

kennu_r · 发表于 2010-5-25 15:36:00

题目讲的是逃税会给当前的税制造成一个恶性循环。越有人逃税，政府就越加大税率，税率越大，逃税的人越多（以前正常纳税的人，现在也不堪重税，开始逃税了）

题目问：下面5个情况，哪一个会导致上面“恶性循环”发生呢？
(A) An increase in tax rates tends to function as an incentive for taxpayers to try to increase their pretax incomes.
这个讲增加税前收入，跟原论述无关
(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.
这个讲发现逃税的手段，跟原论述无关
(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.
这个是正确答案，说明，政府之所以在有人逃税进而继续增加税率，由于政府要维持一个稳定的收入，不准许逃税造成政府收入减少
(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.
这个讲如何让逃税人来不逃，说除了降低税率外，还要增加逃税的罚款。这个也不会造成上面的“恶性循环”，是讲避免这个恶性循环的建议。
(E) Taxpayers do not differ from each other with respect to the rate of taxation that will cause them to evade taxes.
这个讲纳税人的纳税率都一致，也不会导致“恶性循环”

-- by 会员 cosuede (2010/5/25 11:59:11)

sunli2829 · 发表于 2010-5-25 18:07:49

C是正确的
解释：所谓的恶性循环是建立在有人逃税导致税率增加的逻辑基础上的，而C选项验证了这个推断的合理性，因为只有政府定制税率是出于固定收入的目的时，政府才会随着有人逃税而提高税率（实现固定收入），从而导致恶性循环。如果政府没有这个目的，它完全可以漠视第一批逃税者，税率不变，从而断了这个循环。
思考：老美对推断的严谨性要求很高，从GMAT上就可以看出来了，留学没错的

m313739540 · 发表于 2010-5-25 21:42:44

谢谢你说完我明白了。。

本贴相关题目 OG-2015V-CR-69 | GMATPrep-2007E2-CR-50 (MWWT)

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