Prep一道思路混乱的题

herosweet

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.

答案是C，我选的A。真的很不明白思路。。。。

ryanxie

我觉得这个题有点超出了GMAC所谓不需要专业背景知识的要求，这里其实同政府行为制定和社会心理学有关。在制定税收政策的时候，政府其实是了解即使要征税5%，但是一定有人有办法不交，从而达不到5%的目标，即有政府其实接受有足够的税收收入会被逃掉；否则，就会有原文所述的死循环出现，即政府为了一个不现实的目标征税，导致更多人逃税，从而政府征更高的税...所以C。