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.
同问。发现了自己的问题,对逻辑很多时候,题目读的清楚,但问题读不清楚。
这个题目我是这么理解的:
逃税的人存在——>提高收入税收的比例——>使得不逃税的人的负担增加——>更多的人逃税。
不明白The vicious cycle described above could not result unless which of the following were true?应该怎么理解?
发现自己很多时候对于A COULD NOT beTURE UNLESS B is ture的理解不是很确定。我的理解是A不能成立除非B成立。 |