50. (33327-!-item-!-188;#058&007566) When people evade income taxes by not declaringtaxable income, a vicious cycle results. Tax evasion forces lawmakers to raise income tax rates, which causes thetax burden on nonevading taxpayers to become heavier. This, in turn, encourages even more taxpayersto evade income taxes by hiding taxable income. The vicious cycle described above could not resultunless which of the following were true? (A) An increase in tax rates tends to function asan incentive for taxpayers to try to increase their pretax incomes. (B) Some methods for detecting tax evaders, andthus recovering some tax revenue lost through evasion, bring in more than theycost, but their success rate varies from year to year. (C) When lawmakers establish income tax rates inorder to generate a certain level of revenue, they do not allow adequately forrevenue that will be lost through evasion. (D) No one who routinely hides some taxable incomecan be induced by a lowering of tax rates to stop hiding such income unlessfines for evaders are raised at the same time. (E) Taxpayers do not differ from each other withrespect to the rate of taxation that will cause them to evade taxes.
我好不容易搞明白了C选项，想知道D为什么不对。有大神帮忙理一下吗？
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发表于 2014-10-8 21:56:22
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