[求助]SOS请教高手一道题

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 year 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.

                        为什么选C而不是E

上面是说XXX造成了恶性循环：你越高他逃得越厉害，你越厉害，他越高

题目问除了哪项之外不会导致这种恶性寻坏，就是哪项导致的这种恶性循环

C就是答案了，因为立法者在制定税率的时候并没有充分考虑到税收会因为逃税而流失，如果他知道是因为逃税而造成的损失而不是税率不够高，他就不会增加税率了。

C选项，因为政府在制定税率的时候没有充分考虑到逃税问题。所以如果逃税了，税率就要更改。因此，正确。

E选项，因为纳税人之间的税率不同，所以他们逃税。也就是说，只要把税率调相同了，不管政府是否提高税率，都不会有人逃税。也就无法导致怪圈的出现。因此，错误。

请把字号调大，方便他人。谢谢。