OG10 122题请教

weirui5621

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.C

(E) Taxpayers do not differ from each other with respect to the rate of taxation that will cause them to evade taxes.

C和E的意思是什么呢，尤其是E，代表的是什么意思啊，有点想不明白，请NN指教

bgmj

C选项：当立法者提出新的收入税率以达到一定的收益水平时，他们没有考虑到那些消失在避税中的revenue.
在如何避税这方面没有监管，所以，当然encourages even more taxpayers to evade income taxes by hiding taxable income。
E选项：对于会引起纳税人避税的税率，每个纳税人都是一样（的态度）的。