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看了很多讨论产生了一个问题：
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.
选项Ｃ，立法者制订税率时，是为了达到一定水平的税收（计划税收），但是并没有考虑到逃税产生的税收损失。
这可能产生两种情况：
１在那个税率下，实际税收并没有达到计划税收。立法者就提高税率，以便使水及税收达到计划税收水平。
２在那个税率下，实际税收达到了计划税收。这样立法者就不用提高税率了！
我觉得Ｃ的推理量少了一个环节，那就是实际税收是否小于立法者的计划税收。
选项Ｃ能成立是建立在假设“只要有逃税，实际税收就小于立法者的计划税收”的基础之上的。即：
立法者制订税率时，是为了达到一定水平的税收（计划税收），但是并没有考虑到逃税产生的税收损失－－－〉有人逃税－－－〉实际税收小于立法者的计划税收－－－〉还是为了达到一定水平的税收（计划税收），立法者提高税率，但是还是没有考虑到逃税产生的税收损失－－－〉更多人逃税了－－－〉又开始了重新提高税率的又一轮循环。。。
这是我做这道题时遇到的一个障碍，希望ｘｄｊｍ们能说说我那里错了。我就的即使有逃税，实际税收也不一定小于立法者的计划税收。
谢谢！：）期待能有人回答我的问题：）
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发表于 2006-4-4 13:46:00
