OG上的解释: Argument Construction Situation When some people evade income taxes by hiding taxable income,income tax rates must be raised,placing a heavier tax burden on honest taxpayers.The higher rate,in turn,encourages more people to conceal taxable income. Reasoning What must be true in order for this cycle to occur? Consider the factors that are assumed to drive this cycle.It is said that tax evasion forces legislative increases in tax rates to cover the loss of tax revenues.Under what conditions would this underlying assumption hold true? When considering income tax rates in the first place,lawmakers must not take into account the amount of revenue that will inevitably be lost to evasion. A Any incentive to increase pretax incomes would counter the reported tendency to conceal income and thus break the cycle. B Success in detecting tax evaders,no matter how variable or cost effective,inhibits tax evasion and breaks the cycle. C Correct.This statement properly identifies the argument's underlying assumption that lawmakers fail to consider the revenue 1ost to evasion when they determine tax rates.forcing the increased tax rates that drive the cycle. D Higher fines deter evaders and thus break the cycle. E If taxpayers did not differ, the cycle could never get started.Either everyone would evade taxes or no one would.This statement must be false. The correct answer is C. 我认为,只有逃税的无法抓到,或lawmaker不下工夫抓逃税,才会产生如此恶性循环。
[此贴子已经被作者于2006-6-7 13:13:30编辑过] |