oldprep-cr2-50

lmf0801

50.(33327-!-item-!-188;#058&007566)

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.

小仙女rachel

这个题的D选项是因为给了Fine，所以直接无关了，

EMMALIULIU

lmf0801 发表于 2010-12-21 09:45
明白了，，，当人们逃税的时候，就会产生个恶性循环：逃税就导致立法者提高税率，高税率让不逃税的人负担更 ...

我怎么觉得这位解释到后面就不对了。C是这个意思，是说立法者制定高税率的时候，没有去考虑因为逃税而产生的收入损失。所以，立法者只管立法，不管结果，所以会这个cycle会持续。
注意这题问题很绕，都正过来就是：如果以下哪项为真，这个cycle就会发生。

lyx6117

这道题问的是The vicious cycle described above could not result unless which of the following were true?

也就是这种恶性循环不会发生，除非？也就说双重否定表肯定，就是以下哪个选项会导致这种恶性循环。

AD的意思都是说这两项会导致恶性循环不会发生。所以是weaken。
C-When lawmakers establish income tax rates in order to generate a certain level of revenue, they do not allow adequately for充分考虑 revenue that will be lost through evasion.

也就是说法律制定者为了获得一定税收建立的税率没有充分考虑可能导致逃税的影响。也就说设立的税率不合理，所以导致逃税--导致恶性循环。所以是加强。

不知道这样理解对不~

naoyixue

关于E,其实是taxpayer在对于那些能造成他们逃税的税率都是一致的。 （没说到底是一致逃，还是一致不逃，或者一直喜欢，一致抱怨）。。。所以无关

amiroven

可以翻译一下E选项嘛?><

米米时代007

我怎么觉得这在问Assumption
The vicious cycle described above could not result unless which of the following were true?
上述恶性循环不会发生除非一下哪一项会发生？（选出一项会导致恶性循环 会发生）
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.
当立法者为了促进某一水平的税收收入来调整税率时，他们没有充分考虑到避税带来的税收损失。

carolfeng

A：税率提高会使得纳税人有动力去增加他们的税前收入。无关

mourning

能帮忙解释一下A的理解吗？

lmf0801

明白了，，，当人们逃税的时候，就会产生个恶性循环：逃税就导致立法者提高税率，高税率让不逃税的人负担更重，于是这些本来不逃税的人也开始逃税了。

问题：除非下面哪个发生，这个恶性循环才不会发生捏？

C。当立法者设立的这个税率是为了到达一定的税收时，这些立法者不考虑那些因为逃税而减少的税收部分。。

就是说，立法者只管要达到一定的税收就好了，也不管人家逃不逃税了。。所以就不会去征高额的税。。从恶性循环的开始就掐断了这个循环的可能性。。