50. When people evade income taxes bynot declaring taxable income, a vicious cycle results. Tax evasion forces lawmakers to raise incometax rates, which causes the tax burden on nonevading taxpayers to becomeheavier. This, in turn, encourages evenmore taxpayers to evade income taxes by hiding taxable income.
The vicious cycle described abovecould not result unless which of the following were true?
(A) An increase in tax rates tendsto function as an incentive for taxpayers to try to increase their pretaxincomes.
(B) Some methods for detecting taxevaders, and thus recovering some tax revenue lost through evasion, bring inmore than they cost, but their success rate varies from year 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.
(E) Taxpayers do not differ fromeach other with respect to the rate of taxation that will cause them to evadetaxes.
这道题答案是C,但是想不通为什么是C呢~求指点~ |