关于逃税恶性循环的一题

何小媛159753

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.

E为什么不对呢 ，如果付税人对税率反应不同也许就不会有这个恶性循环呀？

nkzhengduo

题干的逻辑是这样的：“提高税率”--->“原本交税的人也开始逃税”
C选项很直接的切断了这种逻辑因果关系，说明立法者已经充分考虑到这项的情况并且不允许它发生。
E选项属于过度推理，选项没有提供这种态度的任何derails， 如果税率越高大家越敏感将会导致税率的进一步提高引起更大的恶性循环，在选项没有说的情况下不能够自己推结论。