更正一下对OG-122的解释

bm_gzx

看了以往所有讨论OG122的帖子，颇有意义，特此更正一下

og-122 122. 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 (E) Taxpayers do not differ from each other with respect to the rate of taxation that will cause them to evade taxes 对选项的解释 C 关键在于对"allow...for" 的理解上，解“把....的因素考虑在内”，整句的意思是，当lawmaker为了得到一定的revenue而制定tax rate时他们没有把revenue会 lost through evasion的因素考虑在内 D No...unless=No...not only=only if 意思是只有在降低tax rate的同时提高罚款，惯于逃税者才会停止逃税 E 不同纳税人对于税率的态度是不同的（也就是说，税率５％时有些人逃有些人不逃，但税率变为６％时，原来不逃的人也逃了，所以有些人对税率的容忍度是５％，有些人则是６％） 此题是典型的assumption题，将题干的vicious cycle作为A, 要选为true的选项作为B,  A could not result unless(if not) B,即~A<---~B 将C取非，就是lawmaker将revenue会lost through evasion的因素考虑在内了，那么他们会考虑到提高tax rate会有更多tax payer evade, 更多revenue lost through evasion。所以一再提升tax rate而revenue一再fall short的vicious cycle就不存在了。ets的答案也就是这个意思 将D取非，就是"如果不提高fine，惯于偷税者也会停止逃税", 显然这不能导致提高税率的vicious cycle就不存在 以上是我的理解，有错还请指正

cecilia025

e的解释Taxpayers do not differ from each other.......难道不是：纳税人对税率的态度是没有不同的，即相同的。。。。。